Common use of Items of Income or Loss Clause in Contracts

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: Form of Exchange Rights Agreement (Independence Realty Trust, Inc), Agreement (ARC Realty Finance Trust, Inc.), Exchange Rights Agreement (Independence Realty Trust, Inc)

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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: Registration Rights Agreement (American Realty Capital Hospitality Trust, Inc.), Procaccianti Hotel Reit, Inc., Hospitality Investors 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: Mission West Properties Inc, Mission West Properties/New/, 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)) ("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), Exchange Rights 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: Indemnification Agreement (JMB Manhattan Associates LTD), Indemnification Agreement (Carlyle Real Estate LTD Partnership Xiii), Indemnification Agreement (Carlyle Real Estate LTD Partnership Xiv /Il/)

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: Tenth Amendment (Global Net Lease, Inc.), American Finance Trust, Inc, Global Net Lease, 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: Healthcare Trust, Inc., Healthcare Trust, 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 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: Mission West Properties Inc, Mission West Properties Inc

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

Samples: Ventas Inc

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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: Sila Realty Trust, Inc.

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: Agreement (New York City REIT, 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: Exchange Rights Agreement (American Spectrum Realty 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)

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)

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