Pursuant to Treasury. Regulations Section 1.704-1(b)(2)(iv)(g), appropriate adjustments shall be made to the book value of each Investing Pool property with Unrealized Gain or Unrealized Loss. Proper adjustment shall be made to the amount of any Capital Account adjustment under this Section 3.5(d) to take into account any prior Capital Account adjustment under this Section.
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 Livestock Indexed Investing Pool LLC)
