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at the Adjusted Rate from and after the Inclusion Date. <br />(b) "Additions to Tax" means all interest, penalties <br />and other charges, if any, assessed against Lessor in <br />connection with, or as a result of, additional taxes imposed <br />against Lessor by reason of the inclusion of interest on <br />this Lease in the gross income of Lessor, but does not <br />include such additional taxes. <br />(c) "Base Payment" shall mean the sum of unpaid <br />Periodic Payments minus accrued interest charges at any time <br />during the Initial Term of the Lease. <br />(d) "Event of Taxability" means the determination by <br />the Internal Revenue Service, any court of competent <br />jurisdiction or counsel acceptable to Lessor and Lessee that <br />the interest on the Lease is includable in the gross income <br />of Lessor for federal income tax purposes for any reason. <br />(e) "Inclusion Date" means the date as of which the <br />interest on this Lease shall be includable in the gross <br />income of Lessor as determined pursuant to an Event of <br />Taxability. <br />(f) "Inclusion Period" shall mean in respect of this <br />Lease and as to Lessor, the period beginning on the <br />Inclusion Date and expiring on the date of payment by the <br />Lessee of the Additional Payments. <br />In the event that the statutory percentage allowable as a <br />deduction under Section 265(b) (3) (or under any successor <br />provisions thereto) of the Internal Revenue Code of 1986 ( "Code ") <br />(the "Percentage Deduction ") shall change from the present level <br />7 <br />