Closing Date Tax Return definition

Closing Date Tax Return has the meaning set forth in Section 8.2(a).

Closing Date Tax Return has the meaning set forth in Section 5.11(b).

Closing Date Tax Return shall have the meaning specified in Section 6.4(b) of this Agreement.

Examples of Closing Date Tax Return in a sentence

• All Tax Returns with respect to the Transferred Group, Acquired Assets (other than the Transferred Entities) or the Business that are required to be filed on a separate Tax Return basis for any Straddle Period shall be filed on the basis that the relevant taxable period ended as of the close of the Closing Date (“Closing Date Tax Return”), unless the relevant Taxing Authority will not accept a Closing Date Tax Return.

• Section two provides an overall picture of the performance of the PAPs group as a whole, while section three discusses the assessment of each individual PAP.

• The Indemnification Representative shall provide the Buyer with copies of each Closing Date Tax Return for review and comment at least 15 days prior to the respective filing due date for such Closing Date Tax Return and shall make any changes thereto reasonably requested by the Buyer, and thereafter the Buyer shall timely file or cause to be filed with the appropriate Governmental Entity such Closing Date Tax Return.

• Shareholder and their respective representatives shall be permitted to review the Closing Date Tax Return and the work papers pertaining to the Closing Date Tax Return, prior to the issuance of the Closing Date Tax Return, and to consult with D&T in the course of their preparation of the Closing Date Tax Return, and to discuss D&T’s conclusions therein.

• If a Financial Statement Notice of Disagreement or Closing Date Tax Return Notice of Disagreement is delivered to the Shareholders in a timely manner, then the Closing Financial Statements or the Closing Date Tax Returns, respectively, shall become final and binding upon the parties on the earlier of: (i) the date the parties resolve in writing dispute matters, and (ii) the date disputed matters are resolved in the manner prescribed in Section 14.9 herein.

• At least thirty (30) days prior to the due date (including extensions) of any Closing Date Tax Return which contains Income Taxes for which the Unitholders may have an indemnification obligation, Acquirer shall provide a draft of such Closing Date Tax Return to the Unitholders’ Representative for the Unitholders’ Representative’s review and comment,.

• All Tax Returns required to be filed by the Company and each of its Subsidiaries for any Straddle Period shall be filed on the basis that the relevant taxable period ended as of the close of business on the Closing Date (“Closing Date Tax Returns”), unless the relevant Taxing Authority will not accept a Closing Date Tax Return.

• The cash reserves or accruals for Taxes provided in the books and records of the Company and of Infitrak with respect to any period for which Tax Returns have not yet been filed or for which Taxes are not yet due and owing have been established utilizing consistently applied accounting methods and are, or prior to the Closing Date will be, sufficient for all unpaid Taxes of the Company and Infitrak, for the taxation years ending prior to the Closing Date, including Taxes due on the Closing Date Tax Return.