Adjustments to Tax Basis. In the event of adjustment to the adjusted tax basis of Partnership property under Code Sections 732, 734 or 743, the capital accounts of the Partners shall be adjusted to the extent provided in Treasury Regulation Section 1.704-1(b)(2)(iv)(m).
Appears in 124 contracts
Samples: Partnership Agreement (Carrabba's/Colorado-I, Limited Partnership), Agreement (Carrabba's/Colorado-I, Limited Partnership), Agreement (Carrabba's/Colorado-I, Limited Partnership)
Adjustments to Tax Basis. In the event of adjustment to the adjusted tax basis of Partnership property Company Property under Code Sections 732, 734 or 743743 of the Code, the capital accounts Capital Accounts of the Partners Members shall be adjusted to the extent provided in Treasury Regulation Regulations Section 1.704-1(b)(2)(iv)(m).
Appears in 2 contracts
Samples: Operating Agreement (Floridian Financial Group Inc), Operating Agreement (Floridian Financial Group Inc)
Adjustments to Tax Basis. In the event of adjustment to the adjusted tax basis of Partnership property under Code Sections 732, 734 or 743, the capital accounts of the Partners shall be adjusted to the extent provided in Treasury Regulation Section 1.704-1(b)(2)(iv)(m).. Outback-Carrabba’s Partnership - Partnership
Appears in 1 contract
Samples: Partnership Agreement (Carrabba's/Colorado-I, Limited Partnership)
