Procedures Relating to the Manner of Preparing Tax Returns. (i) All Tax Returns prepared by GGP that include a member of the Spinco Group or by Spinco that include a member of the GGP Group shall be prepared in accordance with past practices, accounting methods, elections and conventions (“Past Practice”), unless otherwise required by Law or agreed to in writing by Spinco or GGP, as applicable.
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Samples: Tax Matters Agreement (Rouse Properties, Inc.), Tax Matters Agreement (Rouse Properties, Inc.), Tax Matters Agreement (Howard Hughes Corp)
Procedures Relating to the Manner of Preparing Tax Returns. (ia) All Tax Returns prepared by GGP that include a member of the Spinco Group or by Spinco that include a member of the GGP Group shall be prepared in accordance with past practices, accounting methods, elections and conventions (“Past Practice”), unless otherwise required by Law or agreed to in writing by Spinco or GGP, as applicable.
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