Pre-Distribution Tax Returns. (a) Except as otherwise provided in this Section 2.2, all Tax Returns required to be filed for periods beginning before the Distribution Date shall be filed by UNOVA or the appropriate UNOVA Business.
(b) State and local tax returns (other than Joint Returns) and Other Tax Returns for all taxable periods beginning before the Distribution Date shall be filed by the Western Atlas Business or UNOVA Business, as the case may be, which had responsibility for filing such return for the last taxable period ending prior to the Distribution Date.
(c) All foreign Tax Returns for taxable periods beginning before the Distribution Date shall be filed by the legal entity which had responsibility for filing such return for the last taxable period ending prior to the Distribution Date, regardless of whether such entity was a member of the Western Atlas Group or the UNOVA Group before or after the Distribution Date.
(d) The United States consolidated federal income Tax Return for the Western Atlas Consolidated Group for the 1996 Calendar Year, if not filed before the Distribution Date, shall be filed by UNOVA. The United States consolidated federal income Tax Return for the Western Atlas Consolidated Group for the 1997 Calendar Year shall be filed by Western Atlas. All Joint Returns for the 1996 Calendar Year, if not filed before the Distribution Date, shall be filed by Western Atlas, and all Joint Returns for the 1997 Calendar Year shall be filed by Western Atlas.
(e) IRS Form 8697, Interest Computation Under the Look-Back Method for Completed Long-Term Contracts, and any comparable state forms, for the Western Atlas Consolidated Group for the 1997 Calendar Year shall be prepared by UNOVA and filed by Western Atlas.
Pre-Distribution Tax Returns. All consolidated federal income Tax Returns which include a member of the Company Group and the New Xxxxxx Group that are required to be filed for periods beginning before the Distribution Date ("Pre-Distribution Federal Periods") shall be prepared by New Xxxxxx and provided to the Company at least twenty days prior to the due date for such Tax Return. If requested to do so by New Xxxxxx, the Company shall make consent dividend elections or any other elections provided for under the Code and, for a newly organized New Xxxxxx Group member, including, without limitation, New Xxxxxx, to adopt any permissible accounting method with respect to the Company's consolidated federal income Tax Return for the Company's taxable year ending on the Distribution Date; provided, that the Company shall not be required to make any such election if the Company determines in good faith that such election would cause a material Tax Detriment or other material adverse effect to any member of the Company Group. All state and local income and/or franchise Tax Returns or other Tax Returns for state and local Taxes measured by income including, without limitation, the Michigan Single Business Tax, which include a member of the Company Group and/or the New Xxxxxx Group that may be or are required to be filed for periods beginning before the Distribution Date shall be prepared by New Xxxxxx and provided to the Company at least twenty days prior to the due date for such Tax Return. Notwithstanding the foregoing, if the corresponding return for the most recent period for which such a Tax Return was filed was filed by a member of the New Xxxxxx Group, such New Xxxxxx Group member shall file such return. Unless otherwise agreed to by the Company and New Xxxxxx, all foreign Tax Returns and any other Tax Returns not described elsewhere in this Section 2.02 which include a member of the New Xxxxxx Group that are required to be filed for periods beginning before the Distribution Date shall be prepared by New Xxxxxx and provided to the Company at least twenty days prior to the due date for such Tax Return. Such Tax Return shall be filed by the member of the Company Group or the New Xxxxxx Group, as the case may be, who filed the corresponding Tax Return for the most recent period for which such a Tax Return has been filed, or, if no such corresponding Tax Return has been filed, by the appropriate entity in accordance with local law or custom. Except as otherwise provided in this Section 2.02,...
Pre-Distribution Tax Returns. (a) SFX shall file all consolidated Federal Income Tax returns (and any unitary, combined or consolidated state and local Income Tax returns or tax returns for Other Taxes filed on a unitary, combined or consolidated basis) for each member of the SFX Affiliated Group that are required to be filed for periods beginning before (or beginning and ending on) the Distribution Date and shall pay all Taxes attributable to these periods, including any deferred income triggered into income under Treas. Reg. ss. 1.1502-13
Pre-Distribution Tax Returns. (a) All federal or state income Tax Returns that are required to be filed for periods beginning before the Distribution Date shall be prepared and filed by the Shareholders or by NSI.
(b) All Tax Returns for state and local sales, use, property, transfer and other Taxes for periods beginning before the Distribution Date which are not measured by income shall be prepared and filed by NSI. NSI shall prepare all Federal and state payroll Tax Returns required to be filed by it after the Distribution which include any period beginning before the Distribution Date.
(c) All foreign Tax Returns and any other Tax Returns not described elsewhere in this Section 2.2 that are required to be filed for any period beginning before the Distribution Date shall be prepared and filed by NSI.
Pre-Distribution Tax Returns. (a) A-BC shall timely prepare and file, or cause to be timely prepared and filed, all Tax Returns for the Consolidated Group. The Tax Returns for the Consolidated Group shall include all Tax Items required to be reported for any member of the TEC Group for taxable periods ending before or including the Distribution Date. TEC shall provide A-BC its Tax Returns and supporting schedules and additional information requested by A-BC for use by A-BC in preparing Tax Returns for the Consolidated Group for taxable periods ending prior to January 10, 1996 on or before June 30, 1996. TEC shall provide A-BC its Tax Returns and supporting schedules and additional information requested by A-BC for use by A-BC in preparing Tax Returns for the Consolidated Group for the taxable period that includes the Distribution Date on or before September 30, 1996. In addition, TEC shall provide A-BC all information requested by A-BC relevant to the determination of estimated and final Tax payments for all federal Income Taxes on or before the date that
Pre-Distribution Tax Returns. (a) BWI shall file all consolidated Federal Income Tax Returns and all state and local Income Tax Returns required to be filed on a combined, consolidated or unitary basis for each member of the BWI Affiliated Group that are required to be filed for the taxable year ending December 31, 1997 and for the taxable year that begins on January 1, 1998 and ends on or after the Distribution Date. PHC acknowledges that Treas. Reg. sec. 1.1502- 77(a) confers certain authority on BWI as the common parent of the BWI Affiliated Group, with respect to Federal Income Tax matters for all taxable periods beginning on or before the Distribution Date and agrees to enter into any election or consent reasonably requested by BWI with respect to such matters for such taxable years.
(b) BWI shall file all foreign Income Tax Returns and all state and local Income Tax Returns for each member of the PHC Group not required to be included in a combined, consolidated or unitary state and local Income Tax Return of the BWI Affiliated Group for the taxable period ending December 31, 1997 and for the taxable period that begins on January 1, 1998 and ends on or before the Distribution Date. PHC shall file all foreign Income Tax Returns and all state and local Income Tax Returns for each member of the PHC Group not required to be included in a combined, consolidated or unitary state and local Income Tax Return of the BWI Affiliated Group for any taxable period that ends after the Distribution Date.
(c) All Returns with respect to Other Taxes for a period beginning before the Distribution Date and all other filings required to be filed with any taxing authority after the Distribution Date shall be filed by the party that under Section 3.5 is responsible for paying the tax to which the Return relates or for making such filing, as the case may be.
Pre-Distribution Tax Returns. Section 2.03 Post-Distribution Tax Returns . . . . . 9
Pre-Distribution Tax Returns. All Tax Returns required to ---------------------------- be filed for periods ending on or before the Distribution Date shall be filed by Xxxx.
Pre-Distribution Tax Returns. All Tax Returns required to be filed for periods ending on or before the Effective Time shall be filed by Olin.
Pre-Distribution Tax Returns
