definiens: means any federal, national, state, local or foreign net income, alternative or add - on minimum, estimated, gross income, gross receipts, sales, use, ad valorem, value added, transfer, franchise, capital profits, lease, service, fringe benefits, license, withholding, payroll, employment, social security, excise, severance, stamp, occupation, premium, property, environmental or windfall profit tax, registration, capital stock, social security ( or similar ), unemployment, disability, customs duty or other tax, governmental fee or other like assessment or charge of any kind whatsoever ( includingany liability incurred or borne by virtue of the application of Treasury Regulation Section 1.1502 - 6 ( or any similar orcorresponding provision of state, local or foreign Law ) ), as a transferee or successor, by contract or otherwise, together with allinterest, penalties, additions to tax and additional amounts with respect thereto