Pursuant to Treasury. Regulations Section 1.704-1(b)(2)(iv)(g), items of depreciation, depletion, amortization and gain or loss attributable to Adjusted Property that has a Book-Tax Disparity shall be allocated among the Beneficial Owners in accordance with Treasury Regulations Section 1.704-1(b)(2)(iv)(g)(3).
Appears in 19 contracts
Samples: Trust Agreement (Wilshire wShares Enhanced Gold Trust), Trust Agreement (iSHARES COMMODITY OPTIMIZED TRUST), Trust Agreement (iShares S&P GSCI Commodity-Indexed Trust)
Pursuant to Treasury. Regulations Section 1.704-1(b)(2)(iv)(g), items of depreciation, depletion, amortization and gain or loss attributable to Adjusted Property that has a Book-Tax Disparity shall be allocated among the Beneficial Owners Members in accordance with Treasury Regulations Section 1.704-1(b)(2)(iv)(g)(3).
Appears in 13 contracts
Samples: Limited Liability Company Agreement (iShares S&P GSCI Commodity-Indexed Investing Pool LLC), Limited Liability Company Agreement (iShares GSCI Commodity-Indexed Investing Pool LLC), Limited Liability Company Agreement (iShares GS Commodity Non Energy Indexed Investing Pool LLC)
Pursuant to Treasury. Regulations Section 1.704-1(b)(2)(iv)(g1.704β1(b)(2)(iv)(g), items of depreciation, depletion, amortization and gain or loss attributable to Adjusted Property that has a Book-Tax Disparity shall be allocated among the Beneficial Owners in accordance with Treasury Regulations Section 1.704-1(b)(2)(iv)(g)(31.704β1(b)(2)(iv)(g)(3).
Appears in 1 contract
Samples: Trust Agreement (iShares S&P GSCI Commodity-Indexed Trust)
