Definition of Pre-Cutoff Taxes

  1. Pre-Cutoff Taxes means all Taxes with respect to the Companies' business for or attributable to taxable periods (or portions thereof) ending on or prior to the Closing Date.

Definition of Pre-Cutoff Taxes in Agreement and Plan of Merger

Pre-Cutoff Taxes means any Taxes of the Company or any of its Subsidiaries relating or attributable to any Pre-Cutoff Tax Period (regardless of whether or not a Tax Return is required to be filed with respect to such Taxes or such Taxes are required to be paid before or after the date of the Latest Balance Sheet or the Closing Date, and including any Pre-Cutoff Straddle Period Taxes).


Definition of Pre-Cutoff Taxes in Contribution Agreement

Pre-Cutoff Taxes means all Taxes with respect to the Companies' business for or attributable to taxable periods (or portions thereof) ending on or prior to the Closing Date.