Definition of Pre-Contribution Period

Pre-Contribution Period means any taxable period beginning before the Contribution Date.

Examples of Pre-Contribution Period in a sentence

HP Co. agrees to pay to Spinco the United States federal income Tax Benefit from the use in any Pre-Contribution Period or Interim Period (the "Carryback Period") of a carryback of any Tax Asset of the Spinco Group from a Post-Distribution Period (other than a carryback of any Tax Asset attributable to Distribution Taxes for which the liability is borne by HP Co. or any HP Co. Affiliate).