Pre-Closing Periods definition

Pre-Closing Periods means all Tax periods ending at or before the Closing Date and, with respect to any Tax period that includes but does not end at the Closing Date, the portion of such period that ends at and includes the Closing Date.

Pre-Closing Periods means any taxable period ending on or before the Closing Date.

Pre-Closing Periods has the meaning set forth in Section 6.12(a).

Examples of Pre-Closing Periods in a sentence

• Notwithstanding anything to the contrary in the preceding sentence, the parties agree that for U.S. federal income Tax purposes, Tax items for any Straddle Period shall be apportioned between Pre-Closing Periods and Post-Closing Periods in accordance with U.S. Treasury Regulation Section 1.1502-76(b), which regulation shall be reasonably interpreted by the parties in a manner intended to achieve the method of apportionment described in the preceding sentence.

• It is the role of this position to develop the program budget, provide public education, and coordinate Waseca County with other solid waste programs and reports on solid waste program operations to the County Board.

• Subject to Section 5.5(b) below, Seller will prepare and file all Tax Returns of Seller (including Tax Returns required to be filed after Closing Date) to the extent such Tax Returns include or relate to the operations of the Business or the use or ownership of the Business Assets attributable to Pre-Closing Periods (the “Seller Tax Returns”).

• OpCo shall prepare and file when due (including extensions) any Tax Returns of the Pinnacle Group or the OpCo Group for Pre-Closing Periods and any Tax Returns of the OpCo Group for Straddle Periods (“Pinnacle Returns”).

• Except as otherwise provided in this Article II, (i) OpCo shall be liable for any Taxes (a) of the Pinnacle Group for Pre-Closing Periods or the portion of any Straddle Period ending on the Closing Date and (b) of the OpCo Group, and (ii) GLPI shall be liable for any Taxes of the Pinnacle Group for any Post-Closing Period or the portion of any Straddle Period beginning the day after the Closing Date.

More Definitions of Pre-Closing Periods

Pre-Closing Periods means all taxable periods ending as of or prior to the Effective Time and the portion of any Straddle Period ending as of the Effective Time.

Pre-Closing Periods has the meaning specified in Section 8.01(a).

Pre-Closing Periods as defined in Section 4.15(a) hereof.

Pre-Closing Periods shall have the meaning set forth in Section 11.3.1(a) hereof.

Pre-Closing Periods means all Tax periods ending on or before the Closing Date and, with respect to any Tax period that includes but does not end on the Closing Date, the portion of such period that ends on and includes the Closing Date.

Pre-Closing Periods shall have the meaning set forth in Section 2.11 of this Agreement.

Pre-Closing Periods shall have the meaning ascribed to such term in Section 11.1(a).