Minimum Gain Charge Back. The Partnership shall allocate items of profit among the Partners at such times and in such amounts as necessary to satisfy the minimum gain charge back requirements of Treasury Regulation Sections 1.704-2(f) and 1.704-2(i)(4).
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Samples: Vivendi Universal, Vivendi Universal, Usa Networks Inc
Minimum Gain Charge Back. The Partnership shall allocate items of profit income and gain among the Limited Partners at such times and in such amounts as necessary to satisfy the minimum gain charge back requirements of Treasury Regulation Regulations Sections 1.704-2(f) and 1.704-2(i)(42(j)(2).
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