Filing of Amended Returns. Any amended Tax Return or claim for Tax refund for any Pre-Closing Tax Period shall be filed, or caused to be filed, by WEUS or Weat▇▇▇▇▇▇▇, ▇▇th respect only to any US federal income Tax Returns for all Pre-Closing Tax Periods, or by Parent, with respect to all other Tax Returns. Neither party shall, without the prior written consent of the other party, make or cause to be made, any such filing, to the extent such filing, if accepted, reasonably might be expected to increase by more than an immaterial amount the Tax liability of the non-filing party for any Tax period. Any amended Tax Return or claim for Tax refund for any Post-Closing Tax Period shall be filed, or caused to be filed, only by Parent. Parent shall not, without the prior written consent of WEUS, file, or cause to be filed, any amended Tax Return or claim for Tax refund for any Post-Closing Tax Period to the extent that such filing, if accepted, reasonably might be expected to increase by more than an immaterial amount the Tax liability of Weat▇▇▇▇▇▇▇, ▇▇US, or any affiliate for any Pre-Closing Tax Period.
Appears in 2 contracts
Sources: Merger Agreement (Universal Compression Inc), Merger Agreement (Universal Compression Inc)