definiens: shall mean ( x ) all federal, state, local or foreign taxes, charges, fees, imposts, levies or other assessments, including all net income, gross receipts, capital, sales, use, ad valorem, value added, transfer, franchise, profits, inventory, capital stock, license, withholding, payroll, employment, social security, unemployment, excise, severance, stamp, occupation, property and estimated taxes, customs duties, fees, assessments andcharges of any kind whatsoever, ( y ) all interest, penalties, fines, additions to tax or additional amounts imposed by anyGovernmental Authority in connection with any item described in clause ( x ), and ( z ) any transferee liability in respect of anyitems described in clauses ( x ) and/or ( y ) payable by reason of contract, assumption, transferee liability, operation of Law, Treasury Regulation Section 1.1502 - 6(a ) ( or any predecessor or successor thereof of any analogous or similar provisionunder Law ) or otherwise, and ( ii ) shall mean any return, report, claim for refund, estimate, information return orstatement or other similar document relating to or required to be filed with any Governmental Authority with respect to Taxes, including any schedule or attachment thereto, and including any amendment thereof