Fractions Rule. The provisions of this Agreement are intended to comply with the "fractions rule," as defined in Code Section 514(c)(9)(E) and the applicable Regulations thereunder and shall be limited thereby and interpreted consistently therewith.
Appears in 2 contracts
Samples: Limited Partnership Agreement, Limited Partnership Agreement (Parkway Properties Inc)
Fractions Rule. The provisions of this Agreement are intended to comply with the "fractions rule," as defined in Code Section 514(c)(9)(E) of the Code and the applicable Regulations thereunder and shall be limited thereby and interpreted consistently therewith.
Appears in 1 contract
Samples: Limited Partnership Agreement (Parkway Properties Inc)
Fractions Rule. The provisions of this Agreement are intended to comply with the "“fractions rule," ” as defined in Code Section 514(c)(9)(E) and the applicable Regulations thereunder and shall be limited thereby and interpreted consistently therewith.
Appears in 1 contract
Samples: Limited Partnership Agreement
