Current Return means the minimum fair combined rate of return on common equity required for
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.
Preferred Return has the meaning specified in the Company LLC Agreement.
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.
Priority Return means a 6% cumulative, non-compounded, pre-tax annual return (based on a 365-day year).
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.
Company Returns is defined in Section 3.15(a) of the Agreement.
Investment Return means the investment return payable in respect of the Bond in accordance with Clause 5 Returns.
annual return means the return required to be made in the case of a company having a share capital, under section 132 and in the case of a company not having a share capital, under section 133;
Corporate Taxpayer Return means the federal and/or state and/or local Tax Return, as applicable, of the Corporate Taxpayer filed with respect to Taxes of any Taxable Year.
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 Remainco Group.
Net Economic Return shall have the meaning ascribed to such term in paragraph 2 of Exhibit E to the Lease.
Combined Tax Return means a Tax Return filed in respect of U.S. federal, state, local or non-U.S. income Taxes for a Combined Group, or any other affiliated, consolidated, combined, unitary, fiscal unity or other group basis (including as permitted by Section 1501 of the Code) Tax Return of a Combined Group.
Income Tax Return means any Tax Return relating to Income Taxes.
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 .
Hypothetical Tax Liability means, with respect to any Taxable Year, the Hypothetical Federal Tax Liability for such Taxable Year, plus the Hypothetical Other Tax Liability for such Taxable Year.
Quarterly (1/Quarter) sampling frequency means the sampling shall be done in the months of March, June, August, and December, unless specifically identified otherwise in the Effluent Limitations and Monitoring Requirements table.
Quarterly (1/Quarter) sampling frequency means the sampling shall be done in the months of March, June, August, and December, unless specifically identified otherwise in the Effluent Limitations and Monitoring Requirements table.
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.
Non-Income Tax Return means any Tax Return relating to Taxes other than Income Taxes.
Rental Return Date means the return date listed on the car rental agreement.
Total Stockholder Return means the total return (change in share price plus reinvestment of any dividends) of a Share.
Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.
State premium tax liability means any liability
Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.