definiens: or as defined in Section 6111 of the Code ora within the meaning of Section 1.6011 - 4(b ) of the Treasury Regulations or any transaction requiringdisclosure under a corresponding or similar provision of state, local or foreign Law, ( x ) neither the Company nor any of itsSubsidiaries will be required to include any item of income in, or exclude any item of deduction from, taxable income for anytaxable period ( or portion thereof ) ending after the Effective Time as a result of any ( A ) change in the method of accounting fora taxable period ending on or prior to the Effective Time, ( B ) as described in Section 7121 of the Code ( orany corresponding or similar provision of state, local or foreign Tax Law ) executed prior to the Effective Time, ( C ) installmentsale or open transaction disposition made prior to the Effective Time, or ( D ) prepaid amount received prior to the EffectiveTime, and ( xi ) the Company is not now, nor has it ever been, a within themeaning of Section 897(c)(2 ) of the Code during the applicable period specified in Section 897(c)(1)(A)(ii ) of the Code