Earnings and Profits. The earnings and profits of ING U.S. and the Subsidiaries 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 §§1.1552-1(a)(2) and 1.1502-33(d)(3).
Appears in 2 contracts
Samples: Federal Income Tax Sharing Agreement (Ing Life Insurance & Annuity Co), Federal Income Tax Sharing Agreement (Ing Usa Annuity & Life Insurance Co)
Earnings and Profits. The earnings and profits of ING U.S. and the Subsidiaries 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 §§1.1552-1(a)(2) and 1.1502-33(d)(3).
Appears in 2 contracts
Samples: Tax Sharing Agreement (Ing Life Insurance & Annuity Co), Tax Sharing Agreement (Ing Usa Annuity & Life Insurance Co)
Earnings and Profits. The earnings and profits of ING U.S. and the Subsidiaries 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 §§1.1552-1(a)(2l(a)(2) and 1.1502-33(d)(3).
Appears in 1 contract
Samples: Federal Income Tax Sharing Agreement (ING U.S., Inc.)
