Returns Covered. If any member of an EWS Combined Group and any member of an SNI Combined Group are required to file, or if the Parties elect that any member of an EWS Combined Group and any member of an SNI Combined Group shall file a Combined Return for any taxable years, or where any U.S. state or local Taxing authority successfully asserts such a combined filing requirement, the allocation and settlement of amounts due between the Parties shall be governed by this Article III.
Appears in 3 contracts
Sources: Tax Allocation Agreement (Scripps Networks Interactive, Inc.), Tax Allocation Agreement (Scripps Networks Interactive, Inc.), Tax Allocation Agreement (Scripps E W Co /De)