Except in the case of a WRECO Separate Return, a Transfer Tax Return and a Tax Return of the RMT Group, Weyerhaeuser shall determine the Tax reporting of any issue relating to the Transactions that is not covered by the Tax Opinion.
SpinCo Separate Return means any Separate Return of SpinCo or any member of the SpinCo Group.
Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.
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.
Tax Group has the meaning set forth in Section 7.06(h)(iii).
Post-Distribution Tax Period means a Tax period beginning and ending after the Distribution Date.
SpinCo Group means (a) prior to the Effective Time, SpinCo and each Person that will be a Subsidiary of SpinCo as of immediately after the Effective Time, including the Transferred Entities, even if, prior to the Effective Time, such Person is not a Subsidiary of SpinCo; and (b) on and after the Effective Time, SpinCo and each Person that is a Subsidiary of SpinCo.
Joint Return means one return made jointly by a married individual with that individual's spouse.
Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.
Consolidated Return means a Tax Return filed with respect to Federal Income Taxes for the Consolidated Group.
Combined Return means any Tax Return (other than a Tax Return for U.S. federal income taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination) or unitary basis that includes activities of any member of the Anadarko Group and any member of the Partnership Group.
Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.
Straddle Period means any Tax period beginning before or on and ending after the Closing Date.
SpinCo shall have the meaning set forth in the Preamble.
valid return means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full;
Remainco Group means RemainCo and its Subsidiaries, other than the SpinCo Group.
Pre-Closing Straddle Period means the portion of a Straddle Period ending on the Closing Date.
Taxable Period means any taxable year or other period that is treated as a taxable year with respect to which any Tax may be imposed under any applicable statute, rule or regulation.
Company Returns is defined in Section 3.15(a) of the Agreement.
Tax Package has the meaning assigned in Section 6.01(b);
Tax Liability means the total taxes due to a municipal corporation for the taxable year, after allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, withholding payment, or credit from another taxable year.
Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.
Current Return means the minimum fair combined rate of return on common equity required for
Distribution Taxes means any Taxes incurred solely as a result of the failure of the Intended Tax Treatment of the Restructuring, the Contribution or the Distribution.
SpinCo Entities means the entities, the equity, partnership, membership, limited liability, joint venture or similar interests of which are set forth on Schedule IV under the caption “Joint Ventures and Minority Investments.”
Parent Benefit Plans has the meaning set forth in Section 5.07(b).
taxable service means any service provided or to be provided –