Tax Benefit Base Amount

Tax Benefit Base Amount. For any Taxable Period means (i) any increase in an amortization, depreciation, expense or loss deduction in such Taxable Period or any decrease in an item of income or gain in such Taxable Period attributable to, or as a result of, the basis adjustments due to the Section 338(h)(10) Election, including any basis increases attributable to, or as a result of, payments made pursuant to this Agreement, (ii) any portion of payments made pursuant to this Agreement characterized as interest or... original issue discount for tax purposes, or (iii) any increase in any net operating or capital loss carryover or carryback or tax credit that is carried to such Taxable Period and that arose or arises in a prior or subsequent Taxable Period as a result of any such increase in deduction or decrease in income or gain under (i) or (ii) in such prior or subsequent Taxable Period. View More