Common use of Tax Return Procedures Clause in Contracts

Tax Return Procedures. Procedures relating to Combined Tax Returns and SPG Separate Tax Returns 13 Section 3.02. Procedures relating to WPG Separate Tax Returns 13 Section 3.03. Preparation of all Tax Returns 14 Section 3.04. Tax Returns Reflecting Restructuring/Distribution Taxes 14 Section 4.01. Timing of Payments 14 Section 4.02. Expenses 14 Section 4.03. Apportionment of WPG Taxes 15 Section 5.01. Indemnification by SPG LP 15 Section 5.02. Indemnification by WPG LP 15 Section 5.03. Characterization of and Adjustments to Payments 15 Section 5.04. Timing of Indemnification Payments 16 Section 5.05. Certain Tax Procedures 16