Allocation of Certain Taxes among Taxable Periods. HRPT and GOV agree that if GOV or any member of the GOV Group is permitted but not required under any applicable Tax law, including applicable state and local Income Tax laws, to treat the day before the Effective Date or the Effective Date as the last day of a taxable period, HRPT and GOV shall cooperate so that such day will be treated as the last day of a taxable period.
Appears in 6 contracts
Samples: Transaction Agreement (Government Properties Income Trust), Transaction Agreement (Government Properties Income Trust), Transaction Agreement (HRPT Properties Trust)
