definiens: means ( 1 ) any net income, corporate, capital gains, capital acquisitions, inheritance, deposit interest retention, gift, relevant contracts, alternative minimum, add - on minimum, gross income, gross receipts, sales, use, ad valorem, transfer, franchise, proﬁts, license, withholding, estimated, payroll, employment, excise, severance, unemployment, social security, stamp, occupation, premium, property, environmental or windfall proﬁt tax, custom duty or other tax, or similar governmental assessment or charge, and any interest or any penalty, addition to tax or additional amount imposed byany Tax Authority, ( 2 ) any liability for the payment of any amounts of the type described in clause ( 1 ) of this sentence as a result of being a member of anaﬃliated, consolidated, combined, unitary or aggregate group for any taxable period, and ( 3 ) any liability for the payment of any amounts of the typedescribed in clause ( 1 ) or ( 2 ) of this sentence as a result of being a transferee of or successor to any Person or as a result of any obligation to indemnifyany other Person