Controlling Party

Controlling Party. Shall mean AT&T or any other member of the AT&T Communications Group or AT&T Broadband or any other member of the AT&T Broadband Group, as the case may be, that filed or, if no such Tax Return has been filed, was required to file, a Tax Return that is the subject of any Tax Proceeding, or any successor and/or assign of any of the foregoing; provided, however, that (i) in the case of -3- any AT&T Affiliated Group federal consolidated income Tax Return or... Combined Return or Non-Income Tax Return that is a Joint Return for a Pre-Distribution Taxable Period, AT&T shall be the Controlling Party; and (ii) in the case of a Separate Return filed or required to be filed by any member of the AT&T Broadband Group, AT&T Broadband shall be the Controlling Party. View More

Controlling Party. Shall mean AT&T or any other member of the Common Stock Group or Wireless or any other member of the Wireless Group, as the case may be, that filed or, if no such Tax Return has been filed, was required to file, a Tax Return that is the subject of any Tax Proceeding, or any successor and/or assign of any of the foregoing; provided, however, that in the case of any consolidated or combined return, the person that actually filed such consolidated or combined return (or any successor and/or assign... of such person) will be the Controlling Party. View More

Controlling Party. Shall mean the party controlling the defense of any Third Party Action.

Controlling Party. The meaning set forth in Section 32(9) of the Ordinance, either as of the date of an Award or as a result thereof.