Direct Sale Separate Tax Return means any Tax Return that is required to be filed by, or with respect to, any Direct Sale Transferred Subsidiary that is not a Combined Tax Return.
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.
Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.
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.
Pre-Closing Straddle Period means the portion of a Straddle Period ending on the Closing Date.
Post-Distribution Tax Period means a Tax period beginning and ending after the Distribution Date.
Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.
Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.
taxable service means any service provided or to be provided –
Straddle Period means any Tax period beginning before or on and ending after the Closing Date.
Base Tax Year means the property tax levy year used
Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.
Separate Business means each of the activities of the Licensee connected
Tax Package has the meaning assigned in Section 6.01(b);
Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.
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.
Tax Group has the meaning set forth in Section 7.06(h)(iii).
Tax Year means a period beginning with 6th April in one year and ending with 5th April in the next;
Closing Period means the period between the close of business on the date of this Agreement and the Closing.
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.
Pre-Closing Tax Return has the meaning set forth in Section 7.1(a).
Income Tax Expense means for Borrower and its Subsidiaries, on a consolidated basis for any period, all state and federal franchise or income taxes paid or due to be paid during such period.
Tax Items shall have the meaning set forth in Section 6.4.A.
Taxable Allocation means, with respect to any Series, the allocation of any net capital gains or other income taxable for federal income tax purposes to a dividend paid in respect of such Series.
Agreed Allocation means any allocation, other than a Required Allocation, of an item of income, gain, loss or deduction pursuant to the provisions of Section 6.1, including a Curative Allocation (if appropriate to the context in which the term “Agreed Allocation” is used).
Pre-Deconsolidation Period means any taxable period beginning on or prior to the applicable Deconsolidation Date.