definiens: means any Tax period beginning before or on and ending after the Closing . For purposes of allocatingTaxes ( other than Transfer Taxes ) between the portion of a Straddle Period that is included in the Pre - Closing Tax Period andthe portion of a Straddle Period that is included in the Post - Closing Tax Period, ( a ) in the case of Property Taxes, the portionthat is allocable to the Pre - Closing Tax Period shall be deemed to be the amount of such Taxes for the entire Straddle Periodmultiplied by a fraction, the numerator of which is the number of calendar days of such Straddle Period in the Pre - ClosingTax Period and the denominator of which is the number of calendar days in the entire Straddle Period, and ( b ) in the case ofall other Taxes, the portion that is allocable to the Pre - Closing Tax Period shall be determined as if the Tax period ended onthe Closing Date, based on a method