Common use of Additions to Capital Accounts Clause in Contracts

Additions to Capital Accounts. Subsequent to the opening Capital Account, a Partner’s Capital Account will be increased by the following items: (a) Such Partner’s cash contributions to the Partnership’s capital; (b) The fair market value, as agreed upon by the contributing Partner and the Managing General Partner, of any property contributed to the capital of the Partnership by such Partner (net of any liability secured by such contributed property that the Partnership is considered to assume or take subject to under Code Section 752); (c) Such Partner’s share of the Partnership’s realized and unrealized profits and any gains (whether or not any such items are exempt from tax); (d) Such Partner’s share of income described in Code Section 705(a)(l)(B); and (e) Such other amounts that are required for the Capital Account to be determined and maintained in accordance with the Treasury Regulations.

Additions to Capital Accounts. Subsequent to the opening Capital Account, a Partner’s 's Capital Account will be increased by the following items: : (a) Such such Partner’s 's cash contributions to the Partnership’s 's capital; ; (b) The the fair market value, as agreed upon by the contributing Partner and the Managing General Partnerupon, of any property contributed to the capital of the Partnership by such a Partner (net of any liability secured by such contributed property that the Partnership is considered to assume or take subject to under Code Section 752); ; (c) Such such Partner’s 's share of the Partnership’s Partnership realized and unrealized profits and any gains (whether or not any such items are exempt from tax); ; (d) Such such Partner’s 's share of income described in Code Section 705(a)(l)(B705(a)(1)(B); and and (e) Such such other amounts that are required for the Capital Account to be determined and maintained in accordance with the Treasury Regulations.

Additions to Capital Accounts. Subsequent to the opening Capital Account, a Partner’s 's Capital Account will be increased by the following items: (a) Such Partner’s 's cash contributions to the Partnership’s 's capital; (b) The fair market value, as agreed upon by the contributing Partner and the Managing General Partner, of any property contributed to the capital of the Partnership by such Partner (net of any liability secured by such contributed property that the Partnership is considered to assume or take subject to under Code Section 752); (c) Such Partner’s 's share of the Partnership’s 's realized and unrealized profits and any gains (whether or not any such items are exempt from tax); (d) Such Partner’s 's share of income described in Code Section 705(a)(l)(B705(a)(1)(B); and (e) Such other amounts that are required for the Capital Account to be determined and maintained in accordance with the Treasury Regulations.

Additions to Capital Accounts. Subsequent to the opening Capital Account, a Partner’s 's Capital Account will be increased by the following items: : (a) Such Partner’s 's cash contributions to the Partnership’s 's capital; ; (b) The fair market value, as agreed upon by the contributing Partner and the Managing General Partnerupon, of any property contributed to the capital of the Partnership by such a Partner (net of any liability secured by such contributed property that the Partnership is considered to assume or take subject to under Code Section 752); ; (c) Such Partner’s 's share of the Partnership’s Partnership realized and unrealized profits and any gains (whether or not any such items are exempt from tax); ; (d) Such Partner’s 's share of income described in Code Section 705(a)(l)(B705(a)(1)(B); and and (e) Such other amounts that are required for the Capital Account to be determined and maintained in accordance with the Treasury Regulations.