Separate Returns definition

Separate Returns has the meaning set forth in Section 3.01(c).
Sample 1Sample 2Sample 3
Separate Returns means, separate Returns required to be filed by any Company or any Subsidiary, or by any combined, consolidated, affiliated, unitary or other group the members of which include only the Companies and the Subsidiaries.
Sample 1Sample 2Sample 3
Separate Returns means all Tax Returns for Separate Taxes.
Sample 1Sample 2Sample 3

Examples of Separate Returns in a sentence

  • Parent shall prepare and file or cause to be prepared and filed all Parent Separate Returns.

  • Each Company shall pay, or shall cause to be paid, to the applicable Tax Authority when due all Taxes owed by such Company or a member of such Company’s Group with respect to a Separate Return of Income Taxes and with respect to a Separate Return of Other Taxes (provided that Separate Returns of Other Taxes described in clause (II) of Section 5.02 shall be governed by Section 5.02).

  • Parent shall prepare and file or cause to be prepared and filed all Parent Separate Returns for all taxable periods.

  • SpinCo shall prepare and file or cause to be prepared and filed all SpinCo Separate Returns.

  • Distributing shall be responsible for preparing and filing (or causing to be prepared and filed) all Separate Returns which relate to one or more members of the Distributing Group for any Tax Year.

  • The Tax Returns required to be prepared and filed by SpinCo under this Section 4.03 shall include (a) any SpinCo Federal Consolidated Income Tax Return for Tax Periods ending after the Deconsolidation Date and (b) SpinCo Separate Returns for which the Due Date is after the Deconsolidation Date.

  • Spinco shall be responsible for preparing and filing (or causing to be prepared and filed) all Separate Returns which relate to one or more members of the Spinco Group for any Tax Year.

  • Each Spinco shall prepare and file or cause to be prepared and filed its respective Spinco Separate Returns for all taxable years.

  • Such Tax Returns shall be considered New News Corporation Separate Returns for purposes of this Agreement.

  • The Parties shall prepare (or cause to be prepared) Joint Returns with the same general degree of care used in preparing Separate Returns.


More Definitions of Separate Returns

Separate Returns means, collectively, Parent Separate Returns and SpinCo Separate Returns.
Sample 1Sample 2Sample 3
Separate Returns shall have the meaning as described in Section 2.04 below.
Sample 1Sample 2
Separate Returns means each return of Separate Taxes of an Monterey Company to the appropriate jurisdiction.
Sample 1Sample 2
Separate Returns. SABRE shall have sole responsibility for the preparation and filing of SABRE Separate Returns. SABRE shall, at its sole discretion, make all decisions relating to the preparation and filing of SABRE Separate Returns; PROVIDED, HOWEVER, that any such return shall be prepared on a basis consistent with prior taxable periods unless otherwise consented to by AMR. SABRE shall pay all Taxes shown to be due on SABRE Separate Returns. SABRE shall indemnify and hold harmless AMR for all Taxes of the SABRE Companies not required to be reported on a Consolidated Return (whether or not actually reported on a SABRE Separate Return), including any reasonable expenses incurred by an AMR Company in connection therewith. AMR shall have sole responsibility for the preparation and filing of AMR Separate Returns. AMR shall, at its sole discretion, make all decisions relating to the preparation and filing of AMR Separate Returns. AMR shall pay all Taxes shown to be due on AMR Separate Returns. AMR shall indemnify and hold harmless SABRE for all Tax liabilities of the AMR Companies not required to be shown on a Consolidated Return (whether or not actually reported on an AMR Separate Return), including any reasonable expenses incurred by a SABRE Company in connection therewith.
Sample 1
Separate Returns shall have the meaning as described in Section 2.04 below. "Spin-Off Tax Indemnification Agreements" shall mean the Spin-Off Tax Indemnification Agreements dated of even date herewith between or among two or more of Corning, CCL and Covance. "Subsidiary" shall have the meaning as described in the Transaction Agreement. "Tax" or "Taxes" shall mean all federal, state, local and foreign gross or net income, gross receipts, withholding, franchise, transfer, estimated or other tax or similar charges and assessments, including all interest, penalties and additions imposed with respect to such amounts. "Temporary Differences" attributable to any entity shall mean (a) any single item of income or deduction in a CI Consolidated Return in respect of any tax period that should reverse in one or more subsequent tax periods assuming proper tax treatment and no change in law or in the tax accounting policies of such entity (each an "Originating Temporary Difference") or (b) the partial or complete reversal of an Originating Temporary Difference. "Transaction Agreement" shall have the meaning as described on page 1 of this Agreement.
Sample 1
Separate Returns shall have the meaning specified in Section 9.1(b).
Sample 1

Related to Separate Returns

  • 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.

  • 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.

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

  • Tax Returns means any and all reports, returns, declarations, claims for refund, elections, disclosures, estimates, information reports or returns or statements required to be supplied to a taxing authority in connection with Taxes, including any schedule or attachment thereto or amendment thereof.

  • Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • 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.

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.

  • Tax Package has the meaning assigned in Section 6.01(b);

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Distribution Taxes means any Taxes incurred solely as a result of the failure of the Intended Tax Treatment of the Restructuring, the Contribution or the Distribution.

  • Company Returns is defined in Section 3.15(a) of the Agreement.

  • Tax Group means any federal, state, local or foreign consolidated, affiliated, combined, unitary or other similar group of which the Acquiror Company is now or was formerly a member.

  • 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.

  • 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 .

  • Tax Period means, with respect to any Tax, the period for which the Tax is reported as provided under the Code or other applicable Tax Law.

  • Straddle Period means any taxable period beginning on or prior to and ending after the Closing Date.

  • Tax Liability means the total taxes due to a municipal corporation for the taxable year, after allowing any credit to which the taxpayer is entitled, and after applying any estimated tax payment, withholding payment, or credit from another taxable year.

  • SpinCo Group means (a) prior to the Effective Time, SpinCo and each Person that will be a Subsidiary of SpinCo as of immediately after the Effective Time, including the Transferred Entities, even if, prior to the Effective Time, such Person is not a Subsidiary of SpinCo; and (b) on and after the Effective Time, SpinCo and each Person that is a Subsidiary of SpinCo.

  • Straddle Tax Period means a Tax period that begins on or before the Closing Date and ends thereafter.

  • Tax Liabilities means all liabilities for Taxes.

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Taxable Period means any taxable year or any other period that is treated as a taxable year (or other period, or portion thereof, in the case of a Tax imposed with respect to such other period, e.g., a quarter) with respect to which any Tax may be imposed under any applicable Law.

  • Tax Items shall have the meaning set forth in Section 6.4.A.

  • Current Return means the minimum fair combined rate of return on common equity required for

  • Returns means the amounts yielded by an investment and in particular, though not exclusively, includes profit, interest, capital gains, dividends, royalties and fees;