definiens: means ( a ) any federal, state, local, municipal or foreign income, gross receipts, franchise, estimated, alternativeminimum, add - on minimum, sales, use, transfer, real property gains, registration, value added, excise, natural resources, severance, stamp, occupation, windfall profits, environmental ( under Section 59A of the Code ), real property, personalproperty, capital stock, social security ( or similar ), unemployment, disability, payroll, license, employee or other withholding, or other taxes, customs, duties, levies, and assessments of any kind whatsoever, without limitation, and any interest, penaltiesor additions to tax in respect of, or in connection with, the foregoing ( whether disputed or not ), and ( b ) any liability in respectof amounts described in clause ( a ) hereof by reason of contract, assumption, transferee liability, operation of law, includingTreasury Regulation Section 1.1502 - 6 ( or any similar provision of law ) or otherwise