Definition of Pre-Closing Income Tax Amount

  1. Pre-Closing Income Tax Amount means the aggregate accrued but unpaid income Taxes of the Company's Subsidiaries that are treated as corporations for U.S. federal income tax purposes with respect to the Pre-Closing Tax Period taking into account, for the avoidance of doubt, the Transaction Tax Deductions in such calculation, and including, for the avoidance of doubt, Taxes imposed in connection with the sale or other transfer of West Plant prior to Closing.

Definition of Pre-Closing Income Tax Amount in Agreement and Plan of Merger

Pre-Closing Income Tax Amount means the aggregate accrued but unpaid income Taxes of the Company's Subsidiaries that are treated as corporations for U.S. federal income tax purposes with respect to the Pre-Closing Tax Period taking into account, for the avoidance of doubt, the Transaction Tax Deductions in such calculation, and including, for the avoidance of doubt, Taxes imposed in connection with the sale or other transfer of West Plant prior to Closing.