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: Certificate and Agreement (Atlas Resources Series 28-2010 L.P.), Certificate and Agreement (Atlas America Public #15-2005 (B) L.P.), Certificate and Agreement (Atlas Resources Public #17-2008 (B) L.P.)
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: Certificate and Agreement (DGOC Series 18B LP), Certificate and Agreement (DGOC Series 18C LP), Certificate and Agreement (DGOC Series 28, L.P.)
Amount of Book Items. In cases where §704(css.704(c) of the Code or §5.02(ess.5.02(e) applies, Capital Accounts shall be adjusted in accordance with Treas. Reg. §1.704ss.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 3 contracts
Samples: Limited Partnership Agreement (Atlas America Public 12 2003 Program), Certificate and Agreement (Atlas America Public #15-2005 Program), Escrow Agreement (Atlas America Public 11-2002 LTD)
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.)
