Code Section 704(b) Compliance. The allocation provisions contained in this Article 5 are intended to comply with Code Section 704(b) and the Treasury Regulations promulgated thereunder and shall be interpreted and applied in a manner consistent therewith.
Appears in 2 contracts
Samples: Limited Liability Company Agreement (Net Lease Acquisition LLC), Limited Partnership Agreement (Capmark Finance Inc.)
Code Section 704(b) Compliance. The allocation provisions contained in this Article 5 are intended to comply with Code Section 704(b) and the Treasury Regulations promulgated thereunder thereunder, and shall be interpreted and applied in a manner consistent therewith.
Appears in 2 contracts
Samples: Limited Partnership Agreement (Avalonbay Communities Inc), Limited Partnership Agreement (Avalonbay Communities Inc)