definiens: means any federal, state, local or foreign income, gross receipts, license, payroll, employment, excise, severance, stamp, occupation, environmental, natural resources, customs duties, franchise, withholding, social security ( or similar ), payroll, unemployment, disability, real property, personal property, sales, use, transfer, registration, value added, alternative or add - on minimum, estimated tax, or other tax of any kindwhatsoever, including any interest, penalty, or addition thereto, whether disputed or not, including such item forwhich Liability arises from the application of Treasury Regulation 1.1502 - 6, as a transferee or successor - in - interest, by contract or otherwise, and any Liability assumed or arising as a result of being, having been, or ceasing to be amember of any Affiliated Group ( as defined in Section 1504(a ) of the Code ) ( or being included or required to beincluded in any Tax Return relating thereto ) or as a result of any Tax indemnity, Tax sharing, Tax allocation orsimilar Contract