definiens: or ( within the meaning of Section 355(e ) of theInternal Revenue Code ) in conjunction with the purchase of the Shares . or means any foreign, federal, state or local income, gross receipts, license, payroll, employment, excise, severance, stamp, occupation, premium, property, windfall, profits, environmental, customs, capital stock, franchise, employees ’ income withholding, foreign ordomestic withholding, 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 assessment orgovernmental charge, including any interest, penalties or additions to Taxes or additional amounts with respect to theforegoing . means all returns, reports, or statements required to be filed with respect to any Tax(including any elections, notifications, declarations, schedules or attachments thereto, and any amendment thereof)including any information return, claim for refund, amended return or declaration of estimated Tax