definiens: means any income, gross receip ts, license, payroll, employment, excise, severance, stamp, occupation, premium, windfall profits, environmenta l ( including a tax under Section 59A of the Code ), capital stock, franchise, profits, withholding, social secu rity ( or similar ), unemployment, disability, real p roperty, personal property, sales, use, transfer, real prope rty transfer, recording, registration, value added, alternative or add - on minimum, estimated, or other tax of any kind whatsoever, customs duty, fee or other similar ass essment or charge in the nature of a tax, imposed by any Go vernmental or Regulatory Authority ( whether payable directly or by withholding and whether or not requi ring the filing of a Return ), including any interes t or penalty thereon or addition thereto and any interest in res pect of such additions or penalties, whether disput ed or not and whether payable by reason of being a member of an a ffiliated, consolidated, combined or unitary group, any contract, assumption, transferee or successor liabi lity, operation of Law, Treasury Regulation Section 1.1502 - 6(a ) ( or any predecessor or successor thereof or an y analogous or similar provision of Law ) or otherwi se