Distributing Separate Return definition

Distributing Separate Return means any Separate Return of Distributing or any member of the Distributing Group.
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Distributing Separate Return means any Tax Return of or including any member of the Distributing Group (including any consolidated, combined, or unitary return) that does not include any member of the SpinCo Group.
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Distributing Separate Return means, with respect to any Tax, a Tax Return that includes only Distributing Group Members.
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Examples of Distributing Separate Return in a sentence

  • Distributing shall be allocated all Income Taxes that are attributable to members of the Distributing Group and reported, or required to be reported, on a Distributing Separate Return.

Related to Distributing Separate Return

  • 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 Parent Group.

  • 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.