Final Tax Return. The Sellers shall cause the Partnership to file a federal and state income tax return for the period beginning January 1, 1997 and ending on the Closing Date.
Final Tax Return. The Selling Shareholders shall, at their expense, prepare and file, and pay any taxes due thereunder, and otherwise be responsible for all of the Company's tax returns due for the fiscal year ending September 30, 1998, and the period ending on the Closing Date and all periods prior thereto.
Final Tax Return. CNB and MFC each agrees that MFC will make all necessary arrangements for CNB's and MFC's independent accountants, Xxxxxxx & Company PLLC, to prepare, and MFC will cause to be filed, CNB's final federal and state income tax returns for the year in which the Effective Time occurs.
Final Tax Return. PCCC, PCB and FCB agree that FCB will make all necessary arrangements for FCB’s independent accountants, PricewaterhouseCoopers LLP, to prepare, and FCB will cause to be filed, PCCC’s, PCB’s and PFS’s final federal and state income tax returns for the year in which the Effective Time occurs.
Final Tax Return. SFC, SNB, FCB and Bancorp agree that FCB will make all necessary arrangements for FCB’s independent accountants, PricewaterhouseCoopers LLP, to prepare, and FCB will cause to be filed, the SFC Companies’ final federal and state income tax returns for the year in which the Effective Time occurs.
Final Tax Return. As the contribution of the Interests to the UPREIT will constructively terminate Glacier Realty for federal income tax purposes, the Contributors acknowledge that UPREIT shall file, and Contributors will have no right to file, tax returns for Glacier Realty after Closing.
Final Tax Return. (a) KAS will prepare the Federal consolidated income tax return for each taxable year (including any short taxable year) ending on or before the Closing Date (individually and in the aggregate, the "Final Return") that includes the Company (including IBRD-U.K.), IBRD-Rostrum and IBRD Center for Clinical Research, Inc. (the "IBRD Group") consistent with the consolidated return regulations promulgated pursuant to the Code and in a manner that is substantially similar to all prior KAS consolidated Federal income tax returns. In preparing the Final Return, (i) the allocation of tax items as between the last period covered by the Final Returns and the period commencing immediately after the end of such last period shall be made pursuant to the general Code method in accordance with Treasury Regulations Section 1.1502-76(b)(2)(i), and (ii) KAS shall not make any elections not made in prior returns nor shall it revoke any elections previously made, without the prior written consent of Phoenix U.S., which consent shall not be unreasonably withheld. KAS will present the draft Final Return to Phoenix U.S. 45 days prior to its filing due date (with extensions) for the review and approval of Phoenix U.S., which shall not be unreasonably withheld. Should Phoenix U.S. object to a reporting of an item or items of income, gain, loss, deduction or credit by sending written notice to KAS of such objection and the reasons therefor within 10 business days of receipt of the draft Final Return for review (the "Tax Notice"), the parties shall endeavor in good faith to reach an acceptable reporting position. If such agreement cannot be reached within 10 business days after receipt by KAS of the Tax Notice, the issue shall be reviewed and decided the Third Accounting Firm, taking into account the terms of this Agreement. If the decision of the Third Accounting Firm is not received by KAS by the day before the filing due date (with extensions) for the Final Return, then the Final Return shall be filed in the manner determined by KAS, and if the decision of the Third Accounting Firm requires a different action or treatment in respect of any item on the Final Return then KAS shall file an amended Final Return consistent with the decision of the Third Accounting Firm. The fees of such Third Accounting firm shall be paid by Phoenix U.S. unless such accounting firm determines that the Tax Notice is materially correct, in which case, KAS shall bear such fees.
Final Tax Return. Xxxxxxxx and BOC each agrees that BOC will make all necessary arrangements for to prepare, and BOCC will cause to be filed, Xxxxxxxx’x final federal and state income tax returns for the year in which the Effective Time occurs.
Final Tax Return. Buyer shall cause the Company to engage the accounting firm of its choice to prepare the 2001 "S" Corporation and the final "S"Corporation return for the Company following Closing. Such returns shall be completed and shall be furnished to Cary O. Wilkerson for review no later than March 1, 2002, and filed no xxxxx xxxx Xxxxx 15, 2002.
Final Tax Return. Following the Effective Time, FCB will make all necessary arrangements for the CBI Companies' final federal and state income tax returns for the year in which the Effective Time occurs to be prepared and filed.
