Determination of Tax Attributable to a Particular Entity. (a) For purposes of this Agreement, the amount of Taxes attributable to a particular entity shall be determined by KAR in a manner consistent with the Past Practices of the KAR Group with respect to the relevant Tax Return (including any past accounting methods, elections and conventions). Without limiting the generality of the foregoing, the following principles shall apply for purposes of determining the amount of Tax attributable to a particular entity:
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Samples: Tax Matters Agreement (IAA, Inc.), Tax Matters Agreement (KAR Auction Services, Inc.), Tax Matters Agreement (IAA Spinco Inc.)