definiens: shall mean ( a ) any federa l, state, local, foreign and other income, alternative or add - on minimum, accumu lated earnings, personal holding company, franchise, capital stock, profits, windfall profits, gross receipts, value added, sales, use, excise ( includin g the golden parachute excise tax imposed by Section 4999 of the Code and the gre en mail excise tax imposed by Section 5881 of the Code ), customs duties, transfer, conveyance, registration, 5 stamp, documentation, recording, premium, severance, environmental ( including taxes under Section 59A of the Code ), real property, personal property, ad valorem, intangibles, rent, occupancy, firearm, amm unition, license, occupation, employment, unemployment insurance, social security, disability, workers ' compensation, payroll, withholding, estimated or an y other tax, duty, governmental fee or other like assessment or charge of any kind whatsoever ( including all interest and penalties thereon and a dditions thereto whether disputed or not ) imposed by any Governmental Body a nd ( b ) any obligations under any agreements or arrangements with respect to Taxe s described in clause ( a ) above