Pre-Closing Tax Year definition

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).
Pre-Closing Tax Year means any Tax Year ending on or before the Closing Date and that portion of any Straddle Tax Year ending on the Closing Date.
Pre-Closing Tax Year shall have the meaning set forth in Section 2.01(b).

Examples of Pre-Closing Tax Year in a sentence

  • To the extent any such refunds or credits are attributable to real estate and personal property taxes paid during the Pre-Closing Tax Year, such amounts shall be prorated between the parties in the manner provided in Section 5.2, less costs incurred in obtaining such refund or credit and any amounts due to any past or present tenant of the Property.

  • To the extent any real estate or personal property tax refunds or credits are received after Closing with respect to the Property and such refunds or credits are attributable to real estate and personal property taxes paid for any tax year prior to the Pre-Closing Tax Year, Seller shall be entitled to the entirety of such refunds and credits (except to the extent due to any past or present tenant of the Property).

  • Foodbrands will cause the Company to apply for all refunds of United States Federal and Wisconsin corporate income taxes ("Income Taxes") for the Pre-Closing Tax Years as soon as shall be practical after the Closing Date but in no event later than the dates the Tax Returns for the Pre-Closing Tax Year Ending as of the Closing Date are due together with extensions approved by the Agent, if any.

  • Fesia Davenport, Chief Executive Officer, made a presentation and responded to questions posed by the Board.

  • Buyer shall have the right to control the progress of and to make all decisions with respect to any contest of the real estate taxes and personal property taxes for the Property due and payable during all years subsequent to the Pre-Closing Tax Year.

  • All net real estate Tax refunds and credits attributable to any tax year ending on or prior to the tax year ("Pre-Closing Tax Year") (net of any refund payments to tenants under Space Leases) in which the Closing occurs shall belong to and be the property of Contributor, Contributor Parent, any Lower Tier Entity or any New Lower Tier Entity.

  • Except for the First Option Payment and the Swap Payment, without the written approval of Foodbrands, Agent shall not be entitled to take any position with respect to a Tax Return for a Pre-Closing Tax Year which would have an adverse impact on any taxable period of Foodbrands or the Company beginning after the Closing Date.

  • Seller shall have the right to control the progress of and to make all decisions with respect to any contest of the real estate taxes and personal property taxes for the Property due and payable during the 2015 tax year (the “Pre-Closing Tax Year”), provided Seller shall keep Buyer reasonably informed regarding the status of any contest with respect to the taxes attributable to the Pre-Closing Tax Year.

Related to Pre-Closing Tax Year

  • Pre-Closing Tax Period means any Tax period ending on or before the Closing Date.

  • Pre-Closing Tax Periods means any and all Tax periods that end on or before the Closing Date and the portion of any Straddle Period ending at the end of day on which the Closing occurs.

  • Post-Closing Tax Period means any taxable period beginning after the Closing Date and the portion of any Straddle Period beginning after the Closing Date.

  • Pre-Closing Tax Return has the meaning set forth in Section 7.1(a).

  • Pre-Closing Taxes means Taxes of the Company for any Pre-Closing Tax Period.

  • Pre-Closing Taxable Period means with respect to any tax, any applicable taxable period ending on or prior to consummation of the transactions contemplated hereby on the Closing Date or the allocable portion of any applicable taxable period that includes but does not end on the Closing Date.

  • Pre-Closing Tax Returns has the meaning specified in Section 8.04(a).

  • Post-Closing Taxes means Taxes of the Company for any Post-Closing Tax Period.

  • Pre-Closing Straddle Period means the portion of a Straddle Period ending on the Closing Date.

  • Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.

  • Pre-Closing Period means any taxable period ending on or before the Closing Date.

  • Target Closing Date means three (3) Business Days following receipt of the Approval and Vesting Order, or such other date as the Parties may agree.

  • Post-Closing Period means any taxable period (or portion thereof) beginning after the Closing Date.

  • Second Closing Date has the meaning set forth in Section 1.3.

  • Pre-Closing Periods means all Tax periods ending at or before the Closing Date and, with respect to any Tax period that includes but does not end at the Closing Date, the portion of such period that ends at and includes the Closing Date.

  • Closing Period means the period between the close of business on the date of this Agreement and the Closing.

  • Offer Closing Date has the meaning set forth in Section 1.01(f).

  • Qualifying tax rate means the applicable tax rate for the taxable year for the which the taxpayer paid income tax to a municipal corporation with respect to any portion of the total amount of compensation the payment of which is deferred pursuant to a nonqualified deferred compensation plan. If different tax rates applied for different taxable years, then the “qualifying tax rate” is a weighted average of those different tax rates. The weighted average shall be based upon the tax paid to the municipal corporation each year with respect to the nonqualified deferred compensation plan.

  • Closing Transactions has the meaning set forth in Section 11.8(a)(i) of these Bylaws.

  • Merger Closing Date the Closing Date (as defined in the Merger Agreement).

  • Scheduled Closing Time means, in respect of an Exchange or Related Exchange and a Scheduled Trading Day, the scheduled weekday closing time of such Exchange or Related Exchange on such Scheduled Trading Day, without regard to after hours or any other trading outside of the regular trading session hours.

  • Anticipated Closing Date means the anticipated closing date of any proposed Qualified Sale Transaction, as determined in good faith by the Board of Directors on the Applicable Date.

  • Subsequent Closing Date means, with respect to each Subsequent Closing, the date on which such Subsequent Closing is deemed to have occurred.

  • Closing means the closing of the purchase and sale of the Securities pursuant to Section 2.1.

  • Acquisition Closing Date means the “Closing Date” under and as defined in the Acquisition Agreement.

  • Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.