Reporting of Transaction Tax Items. The tax treatment reported by Controlled Co. on any Tax Return, whether for a Pre-Distribution or Post-Distribution Period, of Tax Items relating to the Transactions shall be consistent with the treatment of such item on the Distributing Co. Federal Consolidated Return that includes the Distribution.
Appears in 5 contracts
Samples: Tax Sharing Agreement (Dover Downs Gaming & Entertainment Inc), Tax Sharing Agreement (Dover Downs Entertainment Inc), Tax Sharing Agreement (Dover Downs Gaming & Entertainment Inc)