Pre-Closing Combined Returns means Combined Tax Returns for Pre-Closing Periods.
Pre-Closing Combined Returns means Combined Tax Returns for Pre-Closing Periods. “Pre-Closing Periods” has the meaning set forth in Section 6.12(a).
Pre-Closing Tax Returns has the meaning specified in Section 8.04(a).
Combined Return means any Tax Return (other than for Federal Income Taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis wherein Holdings or one or more Holdings Affiliates join in the filing of such Tax Return (for any taxable period or portion thereof) with Continental or one or more Continental Affiliates.
Pre-Closing Tax Return has the meaning set forth in Section 7.1(a).
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.
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.
Pre-Closing Tax Period means any Tax period ending on or before the Closing Date.
Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.
Closing Period means the period between the close of business on the date of this Agreement and the Closing.
Pre-Closing Statement has the meaning set forth in Section 2.4(a).
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 Period means any taxable period ending on or before the Closing Date.
Pre-Closing Taxes means Taxes of the Company for any Pre-Closing Tax Period.
Consolidated Return means a Tax Return filed with respect to Federal Income Taxes for the Consolidated Group.
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.
Pre-Closing Periods means all Tax periods ending at or before the Closing Date and, with respect to any Tax period that includes but does not end at the Closing Date, the portion of such period that ends at and includes the Closing Date.
Company Returns is defined in Section 3.15(a) of the Agreement.
Pre-Closing Reorganization has the meaning set forth in the Recitals.
valid return means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full;
Post-Closing Period means any taxable period (or portion thereof) beginning after the Closing Date.
Taxable Date means the date on which interest on the Bonds is first includable in gross income of the Bondholder (including, without limitation, any previous Bondholder) thereof as a result of an Event of Taxability as such a date is established pursuant to a Determination of Taxability.
Current Return means the minimum fair combined rate of return on common equity required for
Joint Return means any Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.
Post-Closing Taxes means Taxes of the Company for any Post-Closing Tax Period.
Post-Closing Statement has the meaning set forth in Section 3.3(c).
Merger Closing Date the Closing Date (as defined in the Merger Agreement).