Adjusted Capital Account. The term "Adjusted Capital Account" means, with respect to each Member, the Member's Capital Account (as that term is defined below) as adjusted by the items described in Sections 1.704-2(g)(1), 1.704-2(i)(5) and 1.704-1(b)(2)(ii)(d)(4), (5) and (6) of the Treasury Regulations (as that term is defined below).
Appears in 10 contracts
Samples: Operating Agreement (Lincolnway Energy, LLC), Operating Agreement (Lincolnway Energy, LLC), Operating Agreement (Lincolnway Energy, LLC)
Adjusted Capital Account. The term "“Adjusted Capital Account" ” means, with respect to each Member, the Member's ’s Capital Account (as that term is defined below) as adjusted by the items described in Sections 1.704-2(g)(1), 1.704-2(i)(5) and 1.704-1.704- 1(b)(2)(ii)(d)(4), (5) and (6) of the Treasury Regulations (as that term is defined below).
Appears in 1 contract
Samples: Operating Agreement
Adjusted Capital Account. The term "Adjusted Capital Account" means, with respect to each Member, the Member's Capital Account (as that term is defined below) as adjusted by the items described in Sections 1.704-2(g)(1), 1.704-2(i)(5) and 1.704-1(b)(2)(ii)(d)(4), (5) and (6) of the Treasury Regulations (as that term is defined below).and
Appears in 1 contract
Samples: Operating Agreement
Adjusted Capital Account. The term "Adjusted Capital Account" means, with respect to each Member, the Member's Capital Account (as that term is defined below) as adjusted by the items described in Sections 1.704-2(g)(1), 1.704-2(i)(5) and 1.704-1.704- 1(b)(2)(ii)(d)(4), (5) and (6) of the Treasury Regulations (as that term is defined below).
Appears in 1 contract
Samples: Operating Agreement
