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