definiens: of the CA 23088 ROW Partnership ( as that term is defined in Section 6231(a)(7 ) of the Code ), ( b ) Agios shallcooperate as reasonably requested by [COMPANY] in furtherance of ( a ), ( c ) the CA 23088 ROW Partnership shall complywith the provisions of Subchapter K of the Code and the Treasury Regulations thereunder, including the requirementsof Section 704 of the Code and the Treasury Regulations thereunder with respect to the maintenance of capitalaccounts and allocation of items, and ( d ) each payment made by [COMPANY] in connection with this Agreement(including the initial payment pursuant to Section 9.1 and each milestone payment pursuant to Section 9.3 ) shall bereported for U.S. federal income tax purposes so as to maximize the amount deductible to [COMPANY] in respect of anysuch payment ( including as a result of the allocation of an amortization deduction ) to the full extent permitted by theCode