definiens: and means, ( a ) any federal, state, local, or foreign income, gross receipts, license, payroll, employment, excise, severance, stamp, occupation, premium, windfall profits, environmental ( including taxes under Section 59A of theCode ), customs duties, capital stock, franchise, profits, withholding, social security ( or similar ), unemployment, disability, realproperty, personal property, sales, use, transfer, registration, value added, alternative or add - on minimum, estimated, or othertax of any kind whatsoever, including any interest, penalty, or other addition thereto, whether disputed or not, ( b ) anyliability for the payment of any amounts of the type described in clause ( a ) of this sentence as a result of being a member ofan affiliated, consolidated, combined, unitary, aggregate or similar group for any taxable period and ( c ) any liability for thepayment of any amounts of the type described in clause ( a ) or ( b ) of this sentence as a result of being a transferee of orsuccessor to any Person or as a result of any obligations to indemnify or otherwise assume or succeed to the tax liability ofany other Person