Joint Return definition

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

Joint Return means one return made jointly by a married individual with that individual's spouse.

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

Examples of Joint Return in a sentence

• If an amended Separate Return for which NewCo is responsible under this Article III is required to be filed as a result of an amendment made to a Joint Return pursuant to an audit adjustment, then the Parties shall use their respective commercially reasonable efforts to ensure that such amended Separate Return can be prepared and filed in a manner that preserves confidential information including through the use of confidentiality agreements or third party preparers.

• Notwithstanding anything to the contrary in this Agreement, Ivory Parent shall not be required to disclose to NewCo or any of its Affiliates any consolidated, combined, unitary, or other similar Joint Return, or Ivory Separate Return, of which a member of the Ivory Retained Group is the common parent or any information related to such a Joint Return, or Ivory Separate Return, other than information relating solely to the Bluefin Group.

• To the maximum extent permitted under applicable Law, the Tax deductions in respect of all fees, costs, and expenses incurred by any Ivory Retained Group member or any Bluefin Group member in connection with the preparation, negotiation, execution, and consummation of the transactions contemplated by the Merger Agreement shall be reported and claimed on (i) an Ivory Separate Return, or (ii) a Joint Return or Bluefin Separate Return for a Pre-Closing Tax Period.

More Definitions of Joint Return

Joint Return means any Tax Return (including any consolidated, combined or unitary Tax Return) that includes at least one Weyerhaeuser Group member and at least one WRECO Group member.

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

Joint Return means any Tax Return that includes, by election or otherwise, one or more members of the Parent Group together with one or members of the SpinCo Group.

Joint Return means any Tax Return (i) that includes both a member of the Honeywell Group and a member of the SpinCo Group or (ii) of an entity that reflects items attributable to both the Honeywell Business and the SpinCo Business.

Joint Return means any Tax Return that actually includes, by election or otherwise, or is required to include under applicable Law, one or more members of the Remainco Group together with one or more members of the Spinco Group.

Joint Return means a consolidated, combined, unitary, group, or other similar Tax Return that actually includes, by election or otherwise, one or more members of the ParentCo Group together with one or more members of the SpinCo Group. For the avoidance of doubt, any Tax Return filed by a member of a German organschaft consisting of at least one member of the ParentCo Group and one member of the SpinCo Group shall be considered a Joint Return, but no U.K. corporation Tax Return shall be considered a Joint Return.

Joint Return means any Tax Return that includes Tax Items attributable to both the GB Business and the Nuvectra Business; provided, however, that Tax Items carried forward from a Tax Year beginning on or before the Spin-off Date to a Tax Year beginning after the Spin-off Date shall be ignored for purposes of this determination.