definiens: ( and, with correlative meaning, and ) means : ( a ) any income, capital gains, branch profits, alternative or add - on minimum, estimated, gross income, gross receipts, sales, use, excise ( includingany excise tax under Section 4191 of the Code ), value added, ad valorem, franchise, capital stock or other equitysecurities, profits, license, registration, withholding, employment, unemployment, disability, severance, occupation, social security ( or similar including FICA ), payroll, transfer, conveyance, documentary, stamp, property ( real, tangibleor intangible ), premium, escheat and unclaimed property obligation, environmental, windfall profits, customs duties, orother taxes of any kind or any fees, charges, levies, excises, duties or assessments of any kind in the nature oftaxes whatsoever, together with any interest, penalties or addition thereto ; ( b ) any Liability for the payment of anyamount of any type described in clause ( a ) of this sentence as a result of being or having been a member of anaffiliated, consolidated, combined, unitary or aggregate group for any Tax Period ; and ( c ) any Liability for the paymentof any amounts of the type described in clause ( a ) or ( b ) of this sentence as a result of being a transferee of orsuccessor to any Person or as a result of any express or implied obligation to assume such Taxes or to indemnifyany other Person, or otherwise