Recapture Income. If any portion of gain from the sale of property is treated as Recapture Income, such Recapture Income shall be allocated among the Partners in accordance with the provisions of Regulations Sections 1.1245-1(e) and 1.1250-1(f).
Appears in 4 contracts
Samples: Agreement (CNL Health Care Properties Inc), Agreement (CNL American Properties Fund Inc), Agreement (CNL Hospitality Properties Inc)
Recapture Income. If any portion of gain from the sale of property is treated as Recapture Income, then such Recapture Income shall be allocated among the Partners in accordance with the provisions of Regulations Sections 1.1245-1(e) and 1.1250-1.1250- 1(f).
Appears in 1 contract
Samples: CNL American Properties Fund Inc
