Separate Return definition

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.

Separate Return means any Tax Return that is not a Joint Return.

Separate Return means (a) in the case of any Income Tax Return or Other Tax Return required to be filed by 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 Income Tax Return or Other Tax Return required to be filed by 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.

Examples of Separate Return in a sentence

• Except as otherwise provided in this Section 9.2, CURB shall have the right to control any Tax Contest with respect to any Tax matters relating to a CURB Separate Return and with respect to any Tax Contest with respect to CURB OP.

• Subject to Section 9.2(c) and Section 9.2(d) of this Agreement, CURB shall have reasonable discretion, after consultation with SITC, with respect to any decisions to be made, or the nature of any action to be taken, with respect to any such Tax Contest relating to a CURB Separate Return for a Pre-Distribution Period or Straddle Period, and absolute discretion with respect to any decisions to be made, or the nature of any action to be taken, with respect to any other such Tax Contest.

• Notwithstanding anything in this Agreement to the contrary, SITC shall have the right to control any Tax Contest with respect to any Tax matters relating to (i) a Joint Return, (ii) a SITC Separate Return and (iii) Transfer Taxes.

• For the avoidance of doubt, no Tax Asset or other Tax Item that has been taken into account in any taxable period for the Company Group’s benefit in reducing the Separate Return Tax Liability otherwise determined and payable by Banpu Sub under Sections 2.2 and 2.3 shall again be taken into account for purposes of determining any amount payable under this Section 4.

More Definitions of Separate Return

Separate Return means a Parent Separate Return or a SpinCo Separate Return, as the case may be.

Separate Return means a Kentucky corporation income tax return in which only the transactions and activities of a single corporation are considered in making all determinations and computations necessary to calculate taxable net income, tax due, and credits allowed in accordance with the provisions of this chapter;

Separate Return means (i) in the case of the SpinCo Group, a Tax Return of any member of that Group (including any consolidated, combined, affiliated or unitary Tax Return) that does not include, for all or any portion of the relevant Tax Period, any member of the Parent Group and (ii) in the case of the Parent Group, a Tax Return of any member of that Group (including any consolidated, combined, affiliated or unitary Tax Return) that does not include, for all or any portion of the relevant Tax Period, any member of the SpinCo Group.

Separate Return means any Tax Return with respect to Holdings or any Holdings Affiliate other than a Consolidated Return or a Combined Return.

Separate Return means any Return other than a Consolidated Return.

Separate Return means any Federal, State, or Foreign Income Tax Return which is not a Consolidated Return or Combined Return.

Separate Return means (i) in the case of the GGP Group, a Tax Return of any GGP Entity (including any Consolidated, combined, affiliated, or unitary Tax Return) that does not include, for any portion of the relevant taxable period, any Spinco Entity that is a regarded entity for U.S. federal income tax purposes and (ii) in the case of the Spinco Group, a Tax Return of any Spinco Entity (including any Consolidated, combined, affiliated, or unitary Tax Return) and that does not include, for any portion of the relevant taxable period, any GGP Entity that is a regarded entity for U.S. federal income tax purposes.