Special Tax Items

Special Tax Items. Shall mean any Tax Item attributable to (a) the transfer of assets (other than cash) from the AT&T Broadband Group to any member of the AT&T Communications Group; and (b) the sale or other disposition of any asset after December 31, 2000, but only to the extent that the cash proceeds thereof were transferred to any member of the AT&T Communications Group, other than (i) in repayment of existing intercompany debt to the AT&T Communications Group or third party debt reflected on the AT&T... Broadband Balance Sheet dated of December 31, 2000, or otherwise as permitted by Section 3.02 of the Separation and Distribution Agreement or (ii) as arm's length consideration for assets, services or licenses. View More