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bilateral contract

   Also found in: Dictionary/thesaurus, Legal 0.04 sec.
bilateral contract

A contract in which each party promises to do something in return for the other's promise. If either party breaks its promise, the other may sue.This is the most common type of contract. A real estate purchase contract is a bilateral contract—the seller promises to sell, and the buyer promises to buy. Contrast with a unilateral contract, in which one party has an obligation but the other does not. Option contracts are unilateral contracts—the seller is obligated to sell if the buyer decides to buy, but the buyer is not obligated to buy at all.



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State regulators, meanwhile, have already allowed some of these long-term bilateral contracts, saying they are necessary alternatives to the high prices on the exchange.
Under this provision, if pursuant to a bilateral contract, an option is granted by a corporation to purchase its tax consolidated subsidiary that otherwise would be deemed exercised under the option rule, the actual sale date is used as the change date if it occurs within one year of the option date.
This includes bilateral contract and cash flow reconciliation.
 
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