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 .
Company Returns is defined in Section 3.15(a) of the Agreement.
Current Return means the minimum fair combined rate of return on common equity required for
Income Tax Returns means all Tax Returns relating to Income Taxes.
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.