definiens: means any federal, state, local or foreign income, gross receipts, license, payroll, parking, employment, excise, severance, stamp, occupation, premium, windfall profits, environmental, natural resources, customs duties, capital stock, franchise, profits, withholding, social security ( or similar ), payroll, unemployment, disability, real property, personal property, sales, use, transfer, registration, value added, alternative or add - onminimum, estimated tax, or other tax of any kind whatsoever, including any interest, penalty, or addition thereto, whether disputed or not, including such item for which Liability arises from the application of Treasury Regulation1.1502 - 6, as a transferee or successor - in - interest, by contract or otherwise, and any Liability assumed or arising asa result of being, having been, or ceasing to be a member of any Affiliated Group ( as defined in Section 1504(a ) ofthe Code ) ( or being included or required to be included in any Tax Return relating thereto ) or as a result of any Taxindemnity, Tax sharing, Tax allocation or similar Contract