Definition of Pre-Closing Income Tax Return


Pre-Closing Income Tax Return means any Income Tax Return of an Acquired Company required to be filed for a Tax period ending on or before the Closing Date.
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Examples of Pre-Closing Income Tax Return in a sentence

Seller shall be responsible for the preparation and filing of any Tax Return with respect to any Acquired Company or the Business or the Acquired Assets that is required to be filed on or before the Closing Date and any Pre-Closing Income Tax Return, including in each case any amended Tax Return, and each such Tax Return shall be true and correct and completed in accordance with applicable law and consistent with past practice.
In cases where Buyer cannot elect to relinquish such carrybacks, no Seller Entity shall have any obligation to pay to Buyer or any Acquired Company any Tax refund or other amount resulting from a carryback of a post-acquisition Tax attribute of any Acquired Company into a Pre-Closing Income Tax Return.
Contributor shall take into account in good faith any comments made by SCOLP on such Pre-Closing Income Tax Return.
At least fifteen (15) days prior to the filing of any Pre-Closing Income Tax Return, Contributor shall submit a copy of such Pre-Closing Income Tax Return to SCOLP for its timely review and comment.
Seller shall be responsible for the preparation and filing of any Tax Return with respect to any Acquired Company or the Business or the Acquired Assets that is required to be filed on or before the Closing Date and any Pre-Closing Income Tax Return, including in each case any amended Tax Return, and each such Tax Return shall be true and correct and completed in accordance with applicable Law and consistent with past practice.