Partner Nonrecourse Debt. The term “Partner Nonrecourse Debt” means any liability of the Partnership to the extent that (i) the liability is nonrecourse for purposes of Treasury Regulations Section 1.1001-2 and (ii) a Partner or a related person bears the economic risk of loss under Treasury Regulations Section 1.752-2.
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Samples: Limited Partnership Agreement (Investment Grade R.E. Income Fund, L.P.), Limited Partnership Agreement (Investment Grade R.E. Income Fund, L.P.), Limited Partnership Agreement (Investment Grade R.E. Income Fund, L.P.)
Partner Nonrecourse Debt. The term “"Partner Nonrecourse Debt” means any " shall mean a debt or liability of the Partnership to the extent which would be a Nonrecourse Liability except that (i) the liability is nonrecourse for purposes of Treasury Regulations Section 1.1001-2 and (ii) a Partner or a related person bears the economic risk of loss under Treasury because, for example, the Partner is the creditor or guarantor as described in Regulations Section 1.752section 1.704-22(b)(4).
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Samples: Limited Partnership Agreement (Gaylord Entertainment Co /De), Partnership Agreement (Gaylord Entertainment Co /De), Gaylord Entertainment Co /De
Partner Nonrecourse Debt. The term “Partner Nonrecourse Debt” means any shall mean a debt or liability of the Partnership to the extent which would be a Nonrecourse Liability except that (i) the liability is nonrecourse for purposes of Treasury Regulations Section 1.1001-2 and (ii) a Partner or a related person bears the economic risk of loss under Treasury because, for example, the Partner is the creditor or guarantor as described in Regulations Section 1.752section 1.704-22(b)(4).
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Partner Nonrecourse Debt. The term “Partner Nonrecourse Debt” means any shall mean a debt or liability of the Partnership to the extent which would be a Nonrecourse Liability except that (i) the liability is nonrecourse for purposes of Treasury Regulations Section 1.1001-2 and (ii) a Partner or a related person bears the economic risk of loss under Treasury because, for example, the Partner is the creditor or guarantor as described in Regulations Section 1.752section I.704-22(b)(4).
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