Definition of Pre-Closing Income Tax Returns

  1. Pre-Closing Income Tax Returns means, collectively, all Income Tax Returns required to be filed by a Party or any of its Subsidiaries for a Pre-Closing Period.

Definition of Pre-Closing Income Tax Returns in Tax Allocation Agreement

Pre-Closing Income Tax Returns means, collectively, all Income Tax Returns required to be filed by a Party or any of its Subsidiaries for a Pre-Closing Period.