Amount of Book Items. In cases where §704(c) of the Code or §5.02(e) applies, Capital Accounts shall be adjusted in accordance with Treas. Reg. §1.704-l(b)(2)(iv)(g) for allocations of depreciation, depletion, amortization and gain and loss, as computed for book purposes, with respect to the property.
Appears in 7 contracts
Samples: Limited Partnership Agreement (Atlas Resources Series 28-2010 L.P.), Limited Partnership Agreement (Atlas Resources Public #17-2008 (B) L.P.), Limited Partnership Agreement (Atlas America Public #15-2005 Program)
Amount of Book Items. In cases where §704(c) of the Code or §5.02(e) applies, Capital Accounts shall be adjusted in accordance with Treas. Reg. §1.704-l(b)(2)(iv)(g1(b)(2)(iv)(g) for allocations of depreciation, depletion, amortization and gain and loss, as computed for book purposes, with respect to the property.
Appears in 4 contracts
Samples: Limited Partnership Agreement (DGOC Series 18C LP), Limited Partnership Agreement (DGOC Series 18B LP), Limited Partnership Agreement (DGOC Series 28, L.P.)
Amount of Book Items. In cases where §Section 704(c) of the Code or §5.02(e) applies, Capital Accounts shall be adjusted in accordance with Treas. Reg. §1.704-l(b)(2)(iv)(g) for allocations of depreciation, depletion, amortization and gain and loss, as computed for book purposes, with respect to the property.
Appears in 1 contract
Samples: Partnership Agreement (Atlas Resources Series 33-2013 L.P.)
