definiens: ( including ) means ( A ) all federal, state, local, foreign and other net income, gross income, gross receipts, sales, use, ad valorem, transfer, f ranchise, profits, license, lease, service, service use, withholding, payroll, employment, excise, severance, stamp, occu pation, premium, property, windfall profits, custom s, duties or other taxes, fees, assessments or charges of any kind whatsoever, together with any interest and an y penalties, additions to tax or additional amounts with respect thereto, ( B ) any liability for payment of amounts described in clause ( A ) whether as a result of transferee liabil ity, of being a member of an affiliated, consolidat ed, combined or unitary group for any period, or otherwise throu gh operation of law, and ( C ) any liability for the payment of amounts described in clauses ( A ) or ( B ) as a result of any tax sharing, tax indemnity or tax allocatio n agreement or any other express or implied agreement to indemn ify any other person ; and ( ii ) means any return, declaration, re port, statement, information statement and other do cument required to be filed with respect to Taxes