definiens: meansany real property, personal property and similar Taxes levied with respect to the assets of the Business attributable toa taxable period relating to such Taxes that begins before and ends on or after the Closing Date ( a ) . For the purposes of this Agreement, a means the portion of a Straddle Periodending on the day before the Closing Date, and a means the portion of a Straddle Periodbeginning on the Closing Date . The portion of any Straddle Period Taxes allocable to a Pre - Closing Tax Period shallbe deemed equal to the amount of such Taxes for the entire Straddle Period multiplied by a fraction the numerator ofwhich is the number of calendar days in the Pre - Closing Tax Period and the denominator of which is the number ofcalendar days in the Straddle Period . Any remaining Straddle Period Taxes for such Straddle Period shall be allocableto the Post - Closing Tax Period