DEFINITIONS; CERTAIN OPERATING CONVENTIONS. 1.1 For the purposes of this Agreement, the following terms shall have the meanings set forth below: ADJUSTMENTS shall mean any proposed or final change in the Tax Liability of a taxpayer. CODE shall mean the Internal Revenue Code of 1986, as amended. COMBINED RETURN shall mean any combined, unitary, or consolidated State Income Tax return that includes one or more members of the MediaOne Group and one or more members of the New U S WEST Group (as hereinafter defined).
Appears in 2 contracts
Samples: Tax Sharing Agreement (Us West Inc), Tax Sharing Agreement (Media One Group Inc)
DEFINITIONS; CERTAIN OPERATING CONVENTIONS. 1.1 For the purposes of this Agreement, the following terms shall have the meanings set forth below: ADJUSTMENTS Adjustments shall mean any proposed or final change in the Tax Liability of a taxpayer. CODE Code shall mean the Internal Revenue Code of 1986, as amended. COMBINED RETURN Combined Return shall mean any combined, unitary, or consolidated State Income Tax return that includes one or more members of the MediaOne Group and one or more members of the New U S WEST Group (as hereinafter defined).
Appears in 2 contracts
Samples: Tax Sharing Agreement (Usw-C Inc), Tax Sharing Agreement (U S West Inc /De/)