Earnings and Profits. The earnings and profits of ILIAC and the Subsidiary shall be determined during the period in which they are members of the affiliated group filing a consolidated tax return by allocating the consolidated tax liability in accordance with Income Tax Regulations Sections 1.1552-1(a)(2) and 1.1502-33(d)(3).
Appears in 5 contracts
Samples: Tax Sharing Agreement (Ing Insurance Co of America), Tax Sharing Agreement (Ing Insurance Co of America), Tax Sharing Agreement (Ing Insurance Co of America)
