Pre-Closing Blocker Tax Return means any Tax Return of any Blocker Entity with respect to any Pre-Closing Tax Period that has not been filed prior to the Closing Date.
Pre-Closing Tax Return has the meaning set forth in Section 7.1(a).
Pre-Closing Tax Returns has the meaning specified in Section 8.04(a).
Pre-Closing Tax Period means any Tax period ending on or before the Closing Date.
Pre-Closing Straddle Period means the portion of a Straddle Period ending on the Closing Date.
Pre-Closing Tax Periods means any and all Tax periods that end on or before the Closing Date and the portion of any Straddle Period ending at the end of day on which the Closing occurs.
Post-Closing Tax Period means any taxable period beginning after the Closing Date and the portion of any Straddle Period beginning after the Closing Date.
Pre-Closing Taxable Period means with respect to any tax, any applicable taxable period ending on or prior to consummation of the transactions contemplated hereby on the Closing Date or the allocable portion of any applicable taxable period that includes but does not end on the Closing Date.
Closing Period means the period between the close of business on the date of this Agreement and the Closing.
Pre-Closing Taxes means Taxes of the Company for any Pre-Closing Tax Period.
Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.
Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.
Pre-Closing Statement has the meaning set forth in Section 2.4(a).
Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.
Merger Closing Date the Closing Date (as defined in the Merger Agreement).
Income Tax Returns means all Tax Returns relating to Income Taxes.
Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.
Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.
Pre-Closing Reorganization has the meaning set forth in the Recitals.
Pre-Closing Period means any taxable period ending on or before the Closing Date.
Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .
Straddle Tax Period means a Tax period that begins on or before the Closing Date and ends after the Closing Date.
Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.
Post-Closing Taxes means Taxes of the Company for any Post-Closing Tax Period.
Merger Closing shall have the meaning set forth in Section 2.2.
Blocker has the meaning set forth in the preamble.
Tax Group means any federal, state, local or foreign consolidated, affiliated, combined, unitary or other similar group of which the Acquiror Company is now or was formerly a member.