Items of Income or Loss. Except as is otherwise provided in this Exhibit B, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) (“Tax Items”) that is taken into account in computing Net Income or Net Loss.
Appears in 49 contracts
Samples: Agreement of Limited Partnership (Independence Realty Trust, Inc), Limited Partnership Agreement (ARC Realty Finance Trust, Inc.), Limited Partnership Agreement (Independence Realty Trust, Inc)
Items of Income or Loss. Except as is otherwise provided in this Exhibit BAppendix II, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) (“"Tax Items”") that is taken into account in computing Net Income or Net Loss.
Appears in 5 contracts
Samples: Limited Partnership Agreement (Mission West Properties/New/), Limited Partnership Agreement (Mission West Properties Inc), Limited Partnership Agreement (Mission West Properties Inc)
Items of Income or Loss. Except as is otherwise provided in this Exhibit B, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) of the Regulations) (“Tax Items”) that is taken into account in computing Net Income or Net Loss.
Appears in 5 contracts
Samples: Agreement of Limited Partnership (Procaccianti Hotel Reit, Inc.), Agreement of Limited Partnership (Hospitality Investors Trust, Inc.), Securities Purchase Agreement (American Realty Capital Hospitality Trust, Inc.)
Items of Income or Loss. Except as is otherwise provided in this Exhibit B, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) (“"Tax Items”") that is taken into account in computing Net Income or Net Loss.
Appears in 5 contracts
Samples: Master Agreement (RPS Realty Trust), Contribution Agreement (Tower Realty Trust Inc), Limited Partnership Agreement (Orion Multifamily Investment Fund Inc)
Items of Income or Loss. Except as is otherwise provided in this Exhibit BA, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) (“"Tax Items”") that is taken into account in computing Net Income or Net Loss.
Appears in 4 contracts
Samples: Limited Partnership Agreement (Carlyle Real Estate LTD Partnership Xiii), Limited Partnership Agreement (Metropolis Realty Trust Inc), Limited Partnership Agreement (JMB Manhattan Associates LTD)
Items of Income or Loss. Except as is otherwise provided in this Exhibit BSection 5.01, an allocation of Partnership Net Income or Income, Net Loss or any items thereof to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) of the Regulations) (“Tax Items”) that is taken into account in computing Net Income or Net Loss.
Appears in 3 contracts
Samples: Second Amended and Restated Agreement of Limited Partnership (Global Net Lease, Inc.), Second Amended and Restated Agreement of Limited Partnership (American Finance Trust, Inc), Second Amended and Restated Agreement of Limited Partnership (Global Net Lease, Inc.)
Items of Income or Loss. Except as is otherwise provided in this Exhibit BSection 5.1, an allocation of Partnership Net Income net income or Net Loss net loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-tax- exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) of the Regulations) (“Tax Items”) that is taken into account in computing Net Income net income or Net Lossnet loss.
Appears in 2 contracts
Samples: Limited Partnership Agreement (NRI Real Estate Investment & Technology, Inc.), Limited Partnership Agreement (NRI Real Token Inc.)
Items of Income or Loss. Except as is otherwise provided in this Exhibit B, an allocation of Partnership Net Income Income, Net Loss, or Net Loss any items thereof to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) of the Regulations) (“Tax Items”) that is taken into account in computing Net Income or Income, Net Loss, or any items thereof.
Appears in 2 contracts
Samples: Agreement of Limited Partnership (Healthcare Trust, Inc.), Agreement of Limited Partnership (Healthcare Trust, Inc.)
Items of Income or Loss. Except as is otherwise provided in this Exhibit BAppendix III, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) (“Tax Items”) that is taken into account in computing Net Income or Net Loss.
Appears in 2 contracts
Samples: Limited Partnership Agreement (Mission West Properties Inc), Partnership Agreement (Mission West Properties Inc)
Items of Income or Loss. Except as is otherwise provided in this Exhibit B, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) of the Regulations) (“Tax Items”) that is taken into account in computing Net Income or Net Loss.
Appears in 1 contract
Samples: Limited Partnership Agreement (Sila Realty Trust, Inc.)
Items of Income or Loss. Except as is otherwise provided in this Exhibit B, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-tax- exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) (“"Tax Items”") that is taken into account in computing Net Income or Net Loss.
Appears in 1 contract
Samples: Agreement of Limited Partnership (American Spectrum Realty Inc)
Items of Income or Loss. Except as is otherwise provided in this Exhibit B, B. an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) (“"Tax Items”") that is taken into account in computing Net Income or Net Loss.
Appears in 1 contract
Samples: Limited Partnership Agreement (3100 Glendale Joint Venture)
Items of Income or Loss. Except as is otherwise provided in this Exhibit BSection 5.01, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) of the Regulations) (“Tax Items”) that is taken into account in computing Net Income or Net Loss.
Appears in 1 contract
Items of Income or Loss. Except as is otherwise provided in this Exhibit BSection 5.01, an allocation of Partnership Net Income Income, Net Loss, or Net Loss any items thereof to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) of the Regulations) (“Tax Items”) that is taken into account in computing Net Income or Net Loss.
Appears in 1 contract
Samples: Limited Partnership Agreement (New York City REIT, Inc.)
Items of Income or Loss. Except as is otherwise provided in this Exhibit BA, an allocation of Partnership Net Income or Net Loss to a Partner shall be treated as an allocation to such Partner of the same share of each item of income, gain, loss, deduction and item of tax-tax- exempt income or Section 705(a)(2)(B) expenditure (or item treated as such expenditure pursuant to Regulations Section 1.704-1(b)(2)(iv)(i)) (“"Tax Items”") that is taken into account in computing Net Income or Net Loss.
Appears in 1 contract
Samples: Partnership Agreement (Metropolis Realty Trust Inc)
