definiens: means all net income, capital gains, grossincome, gross receipts, sales, use, transfer, ad valorem, franchise, profits, license, capital, withholding, payroll, employment, excise, goods and services, severance, stamp, occupation, premium, property, assessments, or othergovernmental charges of any kind whatsoever, together with any interest, finesand any penalties, additions to tax or additional amounts incurred or accruedunder applicable federal, state, local or foreign tax law or assessed, chargedor imposed by any Authority, domestic or foreign ; provided that any interest, penalties, additions to tax or additional amounts that relate to Taxes for anytaxable period ( including any portion of any taxable period ending on or beforethe Closing Date ) shall be deemed to be Taxes for such period, regardless ofwhen such items are incurred, accrued, assessed or charged . For the purposes ofthis Section 3.24, Seller shall be deemed to include any predecessor to Seller, or any Person from which Seller incurs a liability for Taxes as a result oftransferee liability, joint and several liability, or otherwise