definiens: or ( within the meaning of Section 355(e ) of the Code ) in conjunction withthe issuance of the Securities . or means any foreign, federal, state or local income, grossreceipts, license, payroll, employment, excise, severance, stamp, occupation, premium, property, windfall, profits, environmental, customs, capital stock, franchise, employees ’ income withholding, foreign or domesticwithholding, social security, unemployment, disability, real property, personal property, sales, use, transfer, value added, alternative or add - on minimum or other similar tax, governmental fee, governmental assessmentor governmental charge, including any interest, penalties or additions to Taxes or additional amounts withrespect to the foregoing . means all returns, reports, or statements required to be filed withrespect to any Tax ( including any elections, notifications, declarations, schedules or attachments thereto, andany amendment thereof ) including any information return, claim for refund, amended return or declaration ofestimated Tax