Controlled Return definition

Controlled Return means (a) the Consolidated Returns, (b) any Prior Period Consolidated Return and (c) any combined, affiliated or unitary income Tax returns for any taxable period beginning on or prior to the Distribution Date that includes USOP or any Retained Subsidiary.
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Controlled Return means (a) the Consolidated Return, (b) any Prior Period Consolidated Return and (c) any combined returns with respect to 1998 and all prior years.
Sample 1Sample 2Sample 3
Controlled Return means (i) any of the Consolidated Returns, (ii) any of the Prior Period Consolidated Returns and (iii) any combined, affiliated or unitary income Tax returns for any taxable period beginning on or prior to the Distribution Date that includes GenTek or any GenTek Subsidiary.
Sample 1

Examples of Controlled Return in a sentence

  • The CN printing fee for Controlled Returns and Transfer Movements will apply if the consignment notes (CNs) and other paperwork for a Controlled Return or transfer movement printed at the StarTrack pick-up depot and delivered to your Customer (ie.

  • In connection with the defense of any audit of any Controlled Return, except with regard to claims described in Section 11(b) of this Agreement, the Tax Administrator may retain advisors and charge the reasonable cost of their services to the appropriate Group or Groups.

  • Penalties levied in respect of any Controlled Return shall be charged to the Group whose separate computations gave rise to such penalty.

  • Any proposed or actual income Tax deficiencies or refund claims, with respect to the Consolidated Return or any Prior Period Consolidated Return that arises from the business activities of a particular member and that do not otherwise affect any Controlled Return, may be defended or prosecuted by that member at its own cost and expense and with counsel and accountants of its own selection.

  • Tax Payments shall be made to or by USOP by or to each of the Spin-Off Companies, as the case may be, utilizing procedures substantially similar to, and determining the amount payable by or to each Group using, to the extent possible, methods substantially similar to, those provided in Sections 3(a) and 3(b) of this Agreement with respect to any Controlled Return other than a Consolidated Return for any period beginning prior to the Distribution Date and ending on or after April 25, 1998.

  • In the event that any disagreement with respect to such Controlled Return is resolved in a manner that would require the payment of additional Taxes, the Tax Administrator shall prepare and cause to be filed an amended Tax return reflecting such resolution and GenTek shall be liable for such Taxes to the extent it would have been liable to pursuant to Section 4 if such Controlled Return had been filed in the same manner as such amended Tax return.

  • In connection with the defense of any audit of any Controlled Return, except with regard to claims described in Section 4b, above, the Tax Administrators may retain advisors and charge the reasonable cost of their services to the appropriate Group or Groups.

  • Except as specifically provided in this Section 3, GCG shall not, and shall not permit any of its Subsidiaries to, file or amend any Controlled Return.

  • Controlled Return Flux Three-Loop, Two-Gap Microwave Resonators for ENDOR and ESR Spectroscopy.

  • GenTek shall be liable for and shall indemnify, defend and hold harmless GCG and the GCG Subsidiaries from and against any Losses incurred after the Distribution Date with respect to Taxes required to be shown as payable on any Controlled Return, other than (i) any Spinoff Tax Losses and (ii) any Losses for which GCG has indemnification responsibility, in whole or in part, pursuant to Section 6.2.

Related to Controlled Return

  • Separate Return means (a) in the case of any Tax Return of any member of the SpinCo Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the Parent Group and (b) in the case of any Tax Return of any member of the Parent Group (including any consolidated, combined or unitary return), any such Tax Return that does not include any member of the SpinCo Group.

  • Combined Return means any Tax Return (other than for Federal Income Taxes) filed on a consolidated, combined (including nexus combination, worldwide combination, domestic combination, line of business combination or any other form of combination), unitary or Group Relief basis that includes activities of members of the ESG Group or the KBR Group, or both, as the case may be.

  • Joint Return means any Return of a member of the Parent Group or the SpinCo Group that is not a Separate Return.

  • Consolidated Return means any Tax Return relating to Income Taxes filed pursuant to Section 1502 of the Code, or any comparable combined, consolidated, or unitary group Tax Return relating to Income Taxes filed under state or local tax law which, in each case, includes IDT and at least one subsidiary.

  • Scheduled Return Date means the date on which You are originally scheduled to return to the point of origin or the original final destination of Your Trip.

  • SpinCo Separate Return means any Tax Return of or including any member of the SpinCo Group (including any consolidated, combined, or unitary return) that does not include any member of the Parent Group.

  • Preferred Return has the meaning specified in the Company LLC Agreement.

  • Current Return means the minimum fair combined rate of return on common equity required for

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.

  • Hypothetical Tax Liability means, with respect to any Taxable Year, the liability for Taxes of the Corporation (or the Partnerships, but only with respect to Taxes imposed on the Partnerships and allocable to the Corporation) using the same methods, elections, conventions and similar practices used on the relevant Corporation Return but using the Non-Stepped Up Tax Basis instead of the tax basis reflecting the Basis Adjustments of the Adjusted Assets and excluding any deduction attributable to Imputed Interest.

  • Section 385 Controlled Partnership has the meaning set forth in Treasury Regulation Section 1.385-1(c)(1) for a “controlled partnership”.

  • 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.

  • Controlled Group Liability means any and all liabilities (i) under Title IV of ERISA, (ii) under Section 302 of ERISA, (iii) under Sections 412 and 4971 of the Code, (iv) as a result of a failure to comply with the continuation coverage requirements of Section 601 et seq. of ERISA and Section 4980B of the Code, and (v) under corresponding or similar provisions of foreign laws or regulations.

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Priority Return means a 6% cumulative, non-compounded, pre-tax annual return (based on a 365-day year).

  • Initial Return means the fair combined rate of return on common equity determined for such utility

  • Consolidated federal income tax return means a consolidated return filed for federal income tax purposes pursuant to section 1501 of the Internal Revenue Code.

  • Taxable Period means any taxable year or any other period that is treated as a taxable year, with respect to which any Tax may be imposed under any applicable statute, rule, or regulation.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Non-Income Tax Return means any Tax Return relating to any Tax other than an Income Tax.

  • Investment Return means the investment return payable in respect of the Bond in accordance with Clause 5 Returns.

  • Controlled Company means a company having not more than fifty members and controlled, in the manner described by section 139, by not more than five persons;

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Affiliated Group means any affiliated group within the meaning of Code Section 1504(a) or any similar group defined under a similar provision of state, local or foreign law.

  • Restructuring Period means, whether or not there are Rated Securities at the time a Restructuring Event occurs, the period of 45 days starting from and including the day on which that Restructuring Event occurs.

  • Company Returns is defined in Section 3.15(a) of the Agreement.