Definition of Pre-Closing Date Tax Period

  1. Pre-Closing Date Tax Period means any Tax year or period (or portion thereof) ending prior to the end of, or at the end of the day on, the Closing Date.

Definition of Pre-Closing Date Tax Period in Agreement of Purchase and Sale

Pre-Closing Date Tax Period means any Tax year or period (or portion thereof) ending prior to the end of, or at the end of the day on, the Closing Date.


Definition of Pre-Closing Date Tax Period in Agreement and Plan of Merger

Pre-Closing Date Tax Period means all Tax periods ending on or before the Closing Date and the portion of any Straddle Tax Period ending on the Closing Date.


Definition of Pre-Closing Date Tax Period in Share Purchase Agreement

Pre-Closing Date Tax Period means all taxable periods ending on or before the Closing Date. 72