Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.
Closing Date Business Plan means the set of Projections of Borrower for the 1 year period following the Closing Date (on a month by month basis), in form and substance (including as to scope and underlying assumptions) satisfactory to Agent.
Pre-Closing Tax Return has the meaning set forth in Section 7.1(a).
Closing Date Cash has the meaning specified in Section 3.4(a).
Closing Date Payment has the meaning set forth in Section 2.04(a)(i).
Income Tax Returns mean all Tax Returns that relate to Income Taxes.
Pre-Closing Tax Returns has the meaning specified in Section 8.04(a).
Closing Date Balance Sheet has the meaning specified in Section 2.3(b).
Estimated Closing Date Balance Sheet shall have the meaning set forth in Section 2.3(a) hereof.
Closing Date Statement has the meaning set forth in Section 2.06(b).
Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.
Closing Date Net Working Capital has the meaning specified in Section 3.4(a).
Base Tax Year means the property tax levy year used
Income Tax Expense means for Borrower and its Subsidiaries, on a consolidated basis for any period, all state and federal franchise or income taxes paid or due to be paid during such period.
Post-Closing Tax Period means any taxable period beginning after the Closing Date and, with respect to any Straddle Period, the portion of such Straddle Period beginning after the Closing Date.
Closing Date Working Capital has the meaning specified in Section 2.3(b).
Straddle Tax Period means any taxable period beginning on or before and ending after the Closing Date.
Post-Closing Straddle Period means the portion of a Straddle Period beginning the day after the Closing Date.
Closing Date Term Loan has the meaning specified in Section 2.01(a).
Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.
Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .
Closing Date Indebtedness means the aggregate amount of Indebtedness, determined as of and immediately prior to the Closing.
Post-Closing Statement has the meaning set forth in Section 3.3(c).
Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.
Estimated Incremental Quarterly Tax Amount has the meaning assigned to such term in Section 6.9.
Pre-Closing Tax Periods means all taxable periods of the Company ending on or before the Closing Date.