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