definiens: ( and, with correlative meaning, ) means any federal, state, local, or foreign net income, gross receipts, grossincome, gains ( including capital gains ), license, occupancy, payroll, employment, excise, financial institutions, severance, stamp, occupation, fringe benefits, group, goods and services, franking deficits, debits, premium, windfall or excess profits, environmental ( including Taxes under Section 59A of the Code ), customs duties, capital stock, franchise, unincorporatedbusiness, profits, employment - related tax including, without limitation, employee withholding or employer payroll tax, FICAor FUTA, information, social security ( or similar ), unemployment, disability, workers ’ compensation, land, real property, personal property, unclaimed property, ad valorem, production, sales, use, license, transfer, registration, value added, alternative or add - on minimum, accumulated earnings, personal holding company, estimated, escheat payments or other tax, custom, duty, report or assessment of any kind whatsoever imposed by any Governmental Authority, including any interest, penalty, assessment, or addition thereto, whether disputed or not