Book-Tax Disparity. with respect to any item of Contributed Property or Adjusted Property, as of the date of any determination, the difference between the Carrying Value of such Contributed Property or Adjusted Property and the adjusted basis thereof for federal income tax purposes as of such date.
Appears in 2 contracts
Samples: Limited Liability Company Agreement (Enterprise Products Partners L P), Parent Company Agreement (Enterprise Products Partners L P)
Book-Tax Disparity. with With respect to any item of Contributed Property Property, or Adjusted Propertyproperty the Book Value of which has been adjusted in accordance with Section 4.4(D), as of the date of any determination, the difference between the Carrying Book Value of such Contributed Property or Adjusted Property property and the adjusted basis thereof of such property for federal income tax purposes as of such datepurposes.
Appears in 2 contracts
Samples: Limited Partnership Agreement (First Industrial Realty Trust Inc), Limited Partnership Agreement (First Industrial Realty Trust Inc)
