Definition of Tax-Related Party

  1. Tax-Related Party means, with respect to any Person, (i) any Person related to such first Person within the meaning of Section 267(b) or Section 707(b)(1) of the Code, as determined by taking into account the applicable attribution rules set forth in Section 355(e)(4)(C)(ii) of the Code, and (ii) any Person acting as an agent for or at the behest of such first Person or any Person described in clause (i).

Definition of Tax-Related Party in Tax Sharing Agreement

Tax-Related Party means, with respect to any Person, (i) any Person related to such first Person within the meaning of Section 267(b) or Section 707(b)(1) of the Code, as determined by taking into account the applicable attribution rules set forth in Section 355(e)(4)(C)(ii) of the Code, and (ii) any Person acting as an agent for or at the behest of such first Person or any Person described in clause (i).