definiens: within the meaning of Treasury Regulation Section 1.6011 - 4(b)(2 ), ( i ) the Company is classified as acorporation for U.S. federal income tax purposes, ( j ) no Company Party is a party to any Tax allocation or sharingagreement or has been a member of an affiliated group filing a consolidated Tax Return or has any liability for theTaxes of any other person under Treasury Reg . Section 1.1502 - 6 ( or any similar provision ) as a transferee orsuccessor, by contract, or otherwise, ( k ) no Company Party will be required to include any item of income in, orexclude any item of deduction from, taxable income for any taxable period ( or portion thereof ) ending after the ClosingDate as a result of ( i ) a change in method of accounting as described in IRC Section 481, ( ii ) a asdescribed in IRC Section 7121 or ( iii ) an installment sale or open sale transaction occurring before the Closing Date, ( l)no Company Party is a party to any agreement, contract, arrangement or plan that has resulted or could result, separately or in the aggregate, in the payment of any within the meaning of IRC Section280 G and ( m ) the Company Parties have made available to Buyer true, correct and complete copies of all TaxReturns filed and Tax examination reports and Tax deficiencies received by the Company Parties