Preparation of Tax Returns; Allocation of Taxes. (a) Seller shall timely file or cause to be timely filed, when due (taking into account any extension of a required filing date), all Tax Returns with respect to Combined Taxes of the Seller Group for all taxable periods (such Tax Returns, “Seller Group Tax Returns”), and shall timely pay all Taxes due and owing with such Seller Group Tax Returns. Each such Seller Group Tax Return, solely as it relates to any Purchased Subsidiary, shall be prepared in a manner consistent with past practice (taking into account the effects of any Pre-Closing Transfer) of the Seller Group, unless otherwise required by Applicable Law.
Preparation of Tax Returns; Allocation of Taxes