Nonrecourse Deductions and Partner Nonrecourse Deductions. Any Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Holders in accordance with their respective Percentage Interests. Any Partner Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Holder(s) who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations section 1.704-2(i).
Appears in 10 contracts
Samples: Limited Partnership Agreement (Perella Weinberg Partners), Agreement of Limited Partnership (Perella Weinberg Partners), Limited Partnership Agreement (Rush Street Interactive, Inc.)
Nonrecourse Deductions and Partner Nonrecourse Deductions. Any Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Holders of Partnership Common Units in accordance with their respective Percentage InterestsPartnership Common Units. Any Partner Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Holder(s) who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations section Section 1.704-2(i).
Appears in 9 contracts
Samples: Limited Partnership Agreement (Aimco OP L.P.), Limited Partnership Agreement (Aimco Properties L.P.), Limited Partnership Agreement (Apartment Income REIT Corp.)
Nonrecourse Deductions and Partner Nonrecourse Deductions. Any Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Holders of Partnership Units in accordance with their respective Percentage InterestsPartnership Units. Any Partner Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Holder(s) who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations section Section 1.704-2(i).
Appears in 6 contracts
Samples: Limited Partnership Agreement (Pacific Office Properties Trust, Inc.), Limited Partnership Agreement (Arizona Land Income Corp), Partnership Agreement (Arizona Land Income Corp)
Nonrecourse Deductions and Partner Nonrecourse Deductions. Any Nonrecourse Deductions for any Fiscal Year fiscal year shall be specially allocated to the Holders in accordance with their respective Percentage InterestsInterest in Common Units. Any Partner Nonrecourse Deductions for any Fiscal Year fiscal year shall be specially allocated to the Holder(s) who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations section Sections 1.704-2(b)(4) and 1.704-2(i).
Appears in 5 contracts
Samples: Limited Partnership Agreement (Kilroy Realty, L.P.), Agreement of Limited Partnership (Kilroy Realty, L.P.), Agreement of Limited Partnership (Kilroy Realty, L.P.)
Nonrecourse Deductions and Partner Nonrecourse Deductions. Any Nonrecourse Deductions for any Fiscal Year fiscal year shall be specially allocated to the Holders Partners in accordance with their respective Percentage InterestsInterest in Common Units. Any Partner Nonrecourse Deductions for any Fiscal Year fiscal year shall be specially allocated to the Holder(sPartner(s) who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations section Sections 1.704-2(b)(4) and 1.704-2(i).
Appears in 5 contracts
Samples: Agreement of Limited Partnership (Prologis, L.P.), Limited Partnership Agreement (Amb Property Lp), Limited Partnership Agreement (Amb Property Corp)
Nonrecourse Deductions and Partner Nonrecourse Deductions. Any Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Holders in accordance with their respective Percentage Interests. Any Partner Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Holder(s) who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations section Section 1.704-2(i).
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.)
Nonrecourse Deductions and Partner Nonrecourse Deductions. Any Nonrecourse Deductions for any Fiscal Year fiscal year shall be specially allocated to the Holders in accordance with their respective Percentage InterestsInterest in Class A Common Units. Any Partner Nonrecourse Deductions for any Fiscal Year fiscal year shall be specially allocated to the Holder(s) who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations section Sections 1.704-2(b)(4) and 1.704-2(i).
Appears in 2 contracts
Samples: Limited Partnership Agreement (Amb Property Lp), Limited Partnership Agreement (Amb Property Corp)
Nonrecourse Deductions and Partner Nonrecourse Deductions. Any Nonrecourse Deductions for any Fiscal Year fiscal year shall be specially allocated to the Holders in accordance with their respective Percentage InterestsInterest in Common Units. Any Partner Nonrecourse Deductions for any Fiscal Year fiscal year shall be specially allocated to the Holder(s) who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations section Sections 1.704- 2(b)(4) and 1.704-2(i).
Appears in 1 contract