Allocation of Federal Income Tax Relating to Separate Returns. (i) Pfizer shall be responsible for any and all Federal Income Taxes due with respect to or required to be reported on any Pfizer Separate Return (including any increase in such Tax as a result of a Final Determination) for all Tax Periods. (ii) Zoetis shall be responsible for any and all Federal Income Taxes due with respect to or required to be reported on any Zoetis Separate Return (including any increase in such Tax as a result of a Final Determination) for all Tax Periods.
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Samples: Tax Matters Agreement, Tax Matters Agreement (Zoetis Inc.), Tax Matters Agreement (Zoetis Inc.)