Definition of Pre-Cutoff Tax Period

  1. Pre-Cutoff Tax Period means any taxable period (or a portion thereof) ending on or prior to the date of the Latest Balance Sheet and includes the Pre-Cutoff Straddle Period.

Definition of Pre-Cutoff Tax Period in Agreement and Plan of Merger

Pre-Cutoff Tax Period means any taxable period (or a portion thereof) ending on or prior to the date of the Latest Balance Sheet and includes the Pre-Cutoff Straddle Period.