Joint Tax Return definition

Joint Tax Return means any (i) Combined Tax Return or (ii) Tax Return that includes Tax Items attributable to both the L Brands Business and the VS Business.

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Joint Tax Return means any Return of a member of the Agilent Group or the Keysight Group that is not a Separate Return (including, without limitation, any Agilent State Combined Income Tax Return and any Keysight State Combined Income Tax Return).

Joint Tax Return means any Tax Return that includes a member of the International Group and a member of the UCRI Group. "UCRI Group" means UCRI and all other Subsidiaries of UCRI, determined immediately after the Distribution and the Merger. "UCRI Tax Item" means a Tax Item solely attributable to the UCRI Group. "Non-Filing Party" means the group or member of a group which is included in any Tax Return but is not the Responsible Party or a member of the Responsible Party's group with respect to such Tax Return. "Other Taxes" has the meaning set forth in Section 3.1(c). "Post-Distribution Taxable Period" means a taxable period beginning after the Closing Date. "Post-Tax Indemnification Period" means any Post-Distribution Taxable Period and that portion, beginning on the day after the Closing Date, of any Straddle Period. "Pre-Distribution Taxable Period" means a taxable period ending on (and including) or before the Closing Date. "Responsible Party" means the party responsible for the filing of a Tax Return as determined under Section 2.2. "Reverse Timing Difference" means an increase in income, gain or recapture, or a decrease in deduction, loss or credit, as calculated for Income Tax purposes, of the taxpayer for the Tax Indemnification Period coupled with an increase in deduction, loss or credit, or a decrease in income, gain or recapture, of the taxpayer for any Post-Tax Indemnification Period. "Straddle Period" means a taxable period that includes but does not end on the Closing Date. 2 5

Examples of Joint Tax Return in a sentence

• Married Active Participant Filing a Joint Tax Return - The amount of your IRA deduction depends upon your Modified Adjusted Gross Income (MAGI) for the taxable year.

• To the extent any Joint Tax Return reflects operations of the VS Group for a Taxable period that includes the Distribution Date, L Brands shall include in such Joint Tax Return the results of such member of the VS Group, as the case may be, on the basis of the Closing of the Books Method to the extent permitted by Applicable Tax Law.

• Agilent and Keysight shall cooperate in determining which of them or their respective Affiliates is required to file any Joint Tax Return or Separate Return under the Code or applicable Tax Law.

• To the extent any Joint Tax Return reflects operations of the Solta Group for a Taxable period that includes the IPO Date, Parent shall include in such Joint Tax Return the results of such member of the Solta Group, as the case may be, on the basis of the Closing of the Books Method to the extent permitted by Applicable Tax Law.

• Each of MMI Holdings and CST Holdings agrees that ---------- it will not carry back any Tax Item arising after the Drop-down Date to a taxable period with respect to a Joint Tax Return which includes a member of the Stream Group or the other Group of which it is not a member, without the consent of Stream and the common parent of the other Group.

• Notwithstanding anything in this Agreement to the contrary but subject to Section 14(d), Parent shall have the right to control all matters relating to any Joint Tax Return, any Parent Separate Tax Return, and any Tax Return or any Tax Proceeding with respect to any Tax matters of a Combined Group or any member of a Combined Group (as such).

• The Parties hereby agree (i) not to make or cause to be made any election to claim, (A) in any Pre-IPO Period (other than in respect of a Solta Separate Tax Return) or (B) in any Joint Tax Return, a Solta Carried Item from a Post-IPO Period and (ii) to elect, to the extent permitted by Applicable Tax Law, to forgo the right to carry back any Solta Carried Item from a Post-IPO Period to (A) a Pre-IPO Period (other than in respect of a Solta Separate Tax Return) or (B) a Joint Tax Return.

• Notwithstanding anything in this Agreement to the contrary but subject to Section 15(d), Parent shall have the right to control all matters relating to any Joint Tax Return, any Parent Separate Tax Return, and any Tax Return or any Tax Proceeding with respect to any Tax matters of a Combined Group or any member of a Combined Group (as such).

• Parent shall have the sole discretion to file any Joint Tax Return if the filing of such Tax Return is elective under Applicable Tax Law.

• If a member of the SpinCo Group reasonably determines that it is required by Applicable Tax Law to carry back any SpinCo Carried Item to (i) a Pre-Separation Period (other than in respect of a SpinCo Separate Tax Return) or (ii) a Joint Tax Return, it shall notify Parent in writing of such determination at least ninety (90) days prior to filing the Tax Return on which such carryback will be reflected.

More Definitions of Joint Tax Return

Joint Tax Return means any Tax Return that includes the Retained Business and the Spinco Business.

Joint Tax Return means any consolidated, combined, unitary, group or other similar Tax Return that actually includes, one or more members of the Corporation Group together with one or more members of the Asset Management Company Group.

Joint Tax Return means any Tax Return that includes a member of the HomeBase Group and a member of the BJI Group.

Joint Tax Return means any Tax Return that includes a member of the Company Group and a member of the Newco Group.

Joint Tax Return means any Tax Return that includes a Member of two or more Groups.

Joint Tax Return means any Tax Return that includes a member of the NMC Group and a member of the Grace-Conn. Group.