Definition of Pre-Closing Tax Year

  1. Pre-Closing Tax Year means a taxable year that ends on or before the Closing Date, including the allocable portion of the Straddle Period determined under Section 8.1(b).

Definition of Pre-Closing Tax Year in Stock Purchase Agreement

Pre-Closing Tax Year means a taxable year that ends on or before the Closing Date, including the allocable portion of the Straddle Period determined under Section 8.1(b).