In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 38 contracts
Samples: Limited Partnership Agreement (Rexford Industrial Realty, Inc.), Limited Partnership Agreement (Orion Office REIT Inc.), Limited Partnership Agreement (Indus Realty Trust, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 35 contracts
Samples: Limited Partnership Agreement (Digital Realty Trust, L.P.), Agreement of Limited Partnership (Digital Realty Trust, L.P.), Agreement of Limited Partnership (Digital Realty Trust, L.P.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 23 contracts
Samples: Limited Partnership Agreement (Carey Watermark Investors 2 Inc), Agreement of Limited Partnership (Amb Property Corp), Agreement of Limited Partnership (Amb Property Lp)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 19 contracts
Samples: Limited Partnership Agreement (Arden Realty Inc), Limited Partnership Agreement (Amb Property Lp), Agreement of Limited Partnership (Amb Property Corp)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders of Partnership Common Units in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 18 contracts
Samples: Limited Partnership Agreement (Aimco OP L.P.), Limited Partnership Agreement (Aimco Properties L.P.), Limited Partnership Agreement (Apartment Income REIT Corp.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 18 contracts
Samples: Limited Partnership Agreement (Parking REIT, Inc.), Agreement of Limited Partnership (Parking REIT, Inc.), Merger Agreement (Mobile Infrastructure Corp)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 17 contracts
Samples: Agreement of Limited Partnership (Corporate Property Associates 17 - Global INC), Agreement of Limited Partnership (Corporate Property Associates 18 Global Inc), Limited Partnership Agreement (Carey Watermark Investors 2 Inc)
In General. Except as otherwise provided in this Section 6.56.04, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders of Partnership Units in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.02 and 6.3 6.03 hereof.
Appears in 16 contracts
Samples: Limited Partnership Agreement (Hannon Armstrong Sustainable Infrastructure Capital, Inc.), Agreement of Limited Partnership, Limited Partnership Agreement (Ready Capital Corp)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders of Partnership Units in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 14 contracts
Samples: Agreement of Limited Partnership (Aspen REIT, Inc.), Limited Partnership Agreement (Safety, Income & Growth, Inc.), First Amended and Restated Agreement of Limited Partnership (Safety, Income & Growth, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership Company item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 12 contracts
Samples: Limited Liability Company Agreement (Mobile Infrastructure Corp), Agreement and Plan of Merger (Mobile Infrastructure Corp), Limited Liability Company Agreement (BrightSpire Capital, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 10 contracts
Samples: Agreement of Limited Partnership (CyrusOne Inc.), Agreement of Limited Partnership (CyrusOne Inc.), Agreement of Limited Partnership (CyrusOne Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders of Partnership Common Units in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 10 contracts
Samples: Limited Partnership Agreement (Arbor Realty Trust Inc), Limited Partnership Agreement (Northstar Realty), Limited Partnership Agreement (Northstar Realty)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections Section 6.2 and 6.3 hereof6.3.
Appears in 7 contracts
Samples: Limited Partnership Agreement (Tanger Properties LTD Partnership /Nc/), Limited Partnership Agreement (Tanger Properties LTD Partnership /Nc/), Limited Partnership Agreement (Tanger Properties LTD Partnership /Nc/)
In General. Except as otherwise provided in this Section 6.56.3, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereofSection 6.1.
Appears in 6 contracts
Samples: Limited Partnership Agreement (Hot Springs Cottages Owner, LLC), Limited Partnership Agreement (Omega Healthcare Investors Inc), Limited Partnership Agreement (Aviv Reit, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders of Common Units in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 6 contracts
Samples: Limited Partnership Agreement (Pacific Office Properties Trust, Inc.), Limited Partnership Agreement (Pacific Office Properties Trust, Inc.), Limited Partnership Agreement (Arizona Land Income Corp)
In General. Except as otherwise provided in this Section 6.56.04, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders of Partnership Units in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.02 and 6.3 6.03 hereof.
Appears in 5 contracts
Samples: Limited Partnership Agreement (Preston Hollow Community Capital, Inc.), Limited Partnership Agreement (Ready Capital Corp), Agreement of Limited Partnership (Etre Reit, LLC)
In General. Except as otherwise provided in this Section 6.55.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership Company item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 5.2 and 6.3 hereof5.3.
Appears in 5 contracts
Samples: Limited Liability Company Agreement (Wayne Farms, Inc.), Limited Liability Company Agreement (Wayne Farms, Inc.), Limited Liability Company Operating Agreement (Genesis Healthcare, Inc.)
In General. Except as otherwise provided in this Section 6.55.3, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss loss, deduction, and deduction credit (collectively, “Tax Items”) shall be allocated among the Holders Partners in the same manner as its correlative item of “book” income, gain, loss loss, deduction, and credit (as calculated for purposes of allocating Net Profits or deduction Net Losses, including items allocated under Section 5.2) is allocated pursuant to Sections 6.2 Section 5.1 and 6.3 hereofSection 5.2.
Appears in 5 contracts
Samples: Limited Partnership Agreement (StepStone Group Inc.), Limited Partnership Agreement (StepStone Group Inc.), Transaction Agreement (StepStone Group Inc.)
In General. Except as otherwise provided in this Section 6.55.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 5.2 and 6.3 hereof5.3.
Appears in 4 contracts
Samples: Agreement of Limited Partnership (Moelis & Co), Agreement of Limited Partnership (Moelis & Co), Agreement of Limited Partnership (Moelis & Co)
In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.2, 6.3 and 6.3 6.4 hereof.
Appears in 4 contracts
Samples: Limited Partnership Agreement (Spirit Realty, L.P.), Limited Partnership Agreement (Spirit Realty Capital, Inc.), Limited Partnership Agreement (Spirit Realty Capital, Inc.)
In General. Except as otherwise provided in this Section 6.55.3, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 Section 5.1 and 6.3 hereofSection 5.2.
Appears in 4 contracts
Samples: Limited Partnership Agreement (Blue Owl Capital Inc.), Limited Partnership Agreement (Blue Owl Capital Inc.), Limited Partnership Agreement (Blue Owl Capital Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership Company item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Members in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 4 contracts
Samples: Limited Liability Company Agreement (Bre Properties Inc /Md/), Limited Liability Company Agreement (Bre Properties Inc /Md/), Limited Liability Company Agreement (Inland Real Estate Corp)
In General. Except as otherwise provided in this Section 6.56.3, for income tax purposes under the Code and the Regulations, Regulations each Partnership Company item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.1 and 6.3 hereofSection 6.2.
Appears in 4 contracts
Samples: Operating Agreement (Biote Corp.), Business Combination Agreement (FTAC Athena Acquisition Corp.), Limited Liability Company Agreement (OppFi Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction expense is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 4 contracts
Samples: Limited Partnership Agreement (Guide Holdings Inc), Limited Partnership Agreement (Silver Bay Realty Trust Corp.), Limited Partnership Agreement (Silver Bay Realty Trust Corp.)
In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership Company item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 4 contracts
Samples: Operating Agreement (Healthpeak Properties, Inc.), Limited Liability Company Agreement (Kimco Realty OP, LLC), Limited Liability Company Agreement (Kimco Realty Corp)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders of Partnership Units in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 3 contracts
Samples: Limited Partnership Agreement (Feldman Mall Properties, Inc.), Agreement of Limited Partnership (Feldman Mall Properties, Inc.), Limited Partnership Agreement (Vintage Wine Trust Inc)
In General. Except as otherwise provided in this Section 6.56.4, for ---------- income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 3 contracts
Samples: Agreement of Limited Partnership (National Golf Properties Inc), Limited Partnership Agreement (National Golf Properties Inc), Agreement of Limited Partnership (Kilroy Realty Corp)
In General. Except as otherwise provided in this Section 6.55.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 Section 5.2 and 6.3 hereofSection 5.3.
Appears in 3 contracts
Samples: Limited Partnership Agreement (Perella Weinberg Partners), Agreement of Limited Partnership (Perella Weinberg Partners), Business Combination Agreement (FinTech Acquisition Corp. IV)
In General. Except as otherwise provided in this Section 6.56.04, for federal income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.02 and 6.3 6.03 hereof.
Appears in 3 contracts
Samples: Limited Partnership Agreement (Ryman Hospitality Properties, Inc.), Second Amended and Restated Agreement of Limited Partnership (Gladstone Commercial Corp), Limited Partnership Agreement (GLADSTONE LAND Corp)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 3 contracts
Samples: Limited Partnership Agreement (Hartman Short Term Income Properties XX, Inc.), Limited Partnership Agreement (Douglas Emmett Inc), Limited Partnership Agreement (Global Signal Inc)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders of Partnership Units in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 3 contracts
Samples: Agreement of Limited Partnership (BioMed Realty Trust Inc), Agreement of Limited Partnership (BioMed Realty Trust Inc), Agreement of Limited Partnership (BioMed Realty Trust Inc)
In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership Company item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections Section 6.2 and Section 6.3 hereof.
Appears in 2 contracts
Samples: Operating Agreement (Lineage, Inc.), Operating Agreement (Lineage, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for federal, state, and local income tax purposes under the Code and the Regulationspurposes, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 2 contracts
Samples: Limited Partnership Agreement (Creative Media & Community Trust Corp), Limited Partnership Agreement (Creative Media & Community Trust Corp)
In General. Except as otherwise provided in this Section 6.56.4, for federal income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss loss, and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss loss, or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 2 contracts
Samples: Limited Partnership Agreement (Tarantula Ventures LLC), Limited Partnership Agreement (Dupont Fabros Technology, Inc.)
In General. Except as otherwise provided in this Section 6.55.3, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 5.1 and 6.3 hereofSection 5.2.
Appears in 2 contracts
Samples: Limited Partnership Agreement (Rush Street Interactive, Inc.), Business Combination Agreement (dMY Technology Group, Inc.)
In General. Except as otherwise provided in this Section 6.56.3, for income tax purposes under the Code and the Regulations, each Partnership Company item of income, gain, loss loss, deduction, and deduction credit (collectively, “Tax Items”) shall be allocated among the Holders Members in the same manner as its correlative item of “book” income, gain, loss loss, deduction, and credit (as calculated for purposes of allocating Net Profits or deduction Net Loss) is allocated pursuant to Sections 6.2 Section 6.1 and 6.3 hereofSection 6.2.
Appears in 2 contracts
Samples: Limited Liability Company Agreement (GEN Restaurant Group, Inc.), Limited Liability Company Agreement (Viant Technology Inc.)
In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections Section 6.2 and Section 6.3 hereof.
Appears in 2 contracts
Samples: Limited Partnership Agreement (Lineage, Inc.), Limited Partnership Agreement (Lineage, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders in the same manner as its correlative item of “book” "Book" income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 2 contracts
Samples: Limited Partnership Agreement (Cornerstone Realty Income Trust Inc), Limited Partnership Agreement (Cornerstone Realty Income Trust Inc)
In General. Except as otherwise provided in this Section 6.56.4, for U.S. income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 2 contracts
Samples: Limited Partnership Agreement (Invitation Homes Inc.), Limited Partnership Agreement (Invitation Homes Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for federal income tax purposes under the Code and the Regulationspurposes, each Partnership item of Partnership income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Unitholders in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 2 contracts
Samples: Limited Partnership Agreement (CRT Properties Inc), Agreement of Limited Partnership (Koger Equity Inc)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.2, 6.3 and 6.3 6.4 hereof.
Appears in 2 contracts
Samples: Agreement of Limited Partnership (Vici Properties Inc.), Limited Partnership Agreement (Vici Properties Inc.)
In General. Except as otherwise provided in this Section 6.55.3, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 5.1 and 6.3 hereof0.
Appears in 1 contract
Samples: Business Combination Agreement (dMY Technology Group, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders Unitholders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
Samples: Agreement of Limited Partnership (New Plan Excel Realty Trust Inc)
In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.2, 6.3 and 6.3 hereof6.4.
Appears in 1 contract
Samples: Limited Partnership Agreement (Bellingham II Associates, L.L.C.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the LA\4346025.6 same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
Samples: Limited Partnership Agreement (Hudson Pacific Properties, L.P.)
In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 1 contract
Samples: Limited Partnership Agreement (Workspace Property Trust)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership Partner- ship item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders of Partnership Common Units in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
Samples: Limited Partnership Agreement (Apartment Investment & Management Co)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections Section 6.2 and 6.3 hereof6.3.
Appears in 1 contract
Samples: Limited Partnership Agreement (Tanger Factory Outlet Centers Inc)
In General. Except as otherwise provided in this Section 6.56.4, ---------- for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be --------- allocated among the Holders in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
Samples: Limited Partnership Agreement (Westfield America Inc)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the LA\4346025.7 same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
Samples: Limited Partnership Agreement (Hudson Pacific Properties, L.P.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Unitholders in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.. B. Allocations Respecting Section 704(c)
Appears in 1 contract
In General. Except as otherwise provided in this Section 6.56.7, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 6.6 hereof.
Appears in 1 contract
Samples: Agreement of Limited Partnership (Prime Group Realty Trust)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders of Partnership Units in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 1 contract
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections Section 6.2 and 6.3 hereof.
Appears in 1 contract
Samples: Limited Partnership Agreement (MacKenzie Realty Capital, Inc.)
In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
Samples: Limited Partnership Agreement (International Market Centers, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Treasury Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Unitholders; in the same manner as its correlative item of “'book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
In General. Except as otherwise provided in this Section 6.5, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereofof this Agreement.
Appears in 1 contract
Samples: Agreement of Limited Partnership (NewLake Capital Partners, Inc.)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
In General. Except as otherwise provided in this Section 6.56.7, for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 6.6 hereof.
Appears in 1 contract
Samples: Limited Partnership Agreement (Prime Group Realty Trust)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, Regulations each Partnership Company item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders and the Managing Member in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Oasis Residential Inc)
In General. Except as otherwise provided in this Section 6.5, 6.6 for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.4 and 6.3 hereof6.5.
Appears in 1 contract
Samples: Limited Partnership Agreement (Equity Residential Properties Trust)
In General. Except as otherwise provided in this Section 6.56.4, ---------- for income tax purposes under the Code and the Regulations, each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
Appears in 1 contract
In General. Except as otherwise provided in this Section 6.56.04, for income tax purposes under the Code and the Regulations, Regulations each Partnership item of income, gain, loss and deduction (collectively, “"Tax Items”") shall be allocated among the Holders of Partnership Units in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Sections 6.2 6.02 and 6.3 6.03 hereof.
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Samples: Limited Partnership Agreement (Retail Opportunity Investments Partnership, LP)
In General. Except as otherwise provided in this Section 6.56.4, for income tax purposes under the Code and the Regulations, each Partnership Company item of income, gain, loss and deduction (collectively, “Tax Items”) shall be allocated among the Holders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Sections 6.2 and 6.3 hereof6.3.
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