Required Allocations. Notwithstanding any other provision of this Section 5.1, the following special allocations shall be made for such taxable period:
Required Allocations. Prior to making any allocations provided above, the Managing Venturer may make such allocations of items of income, gain, loss and deduction as the Managing Venturer, in its sole discretion, deems necessary to comply with the provisions of the Allocation Regulations. In the event any such allocations are made, the Managing Venturer shall make such further allocations as it deems necessary such that, to the extent possible, the net amount of allocations pursuant to Section 5.1(a) and (b) would be equal to the amount that would have been allocated to each Venturer if the required allocations had not been made.
Required Allocations. 11 "Residual Gain" or "Residual Loss"......................................................................12 "Second Liquidation Target Amount"......................................................................12 "Second Target Distribution"............................................................................12 "Securities Act"........................................................................................12 "Subsidiary"............................................................................................12 "Substituted Limited Partner"...........................................................................12 "Surviving Business Entity".............................................................................12 "Termination Capital Transaction".......................................................................12 "Trading Day"...........................................................................................12 "Transfer Agent"........................................................................................12 "Transfer Application"..................................................................................12 "Unit"..................................................................................................12 "Unitholder"............................................................................................12 "Unrealized Gain".......................................................................................12 "Unrealized Loss".......................................................................................13 "Unrecovered Capital"...................................................................................13
Required Allocations. 11 "Residual Gain"...................................................................................... 11 "Residual Loss"...................................................................................... 11 "Restricted Opportunity"............................................................................. 11 "Securities Act"..................................................................................... 12 "Special Approval"................................................................................... 12 "Substituted Limited Partner"........................................................................ 12 "Surviving Business Entity".......................................................................... 12 "Termination Capital Transactions"................................................................... 12 "Underwriter"........................................................................................ 12 "Underwriting Agreement"............................................................................. 12 "Unrealized Gain".................................................................................... 12
Required Allocations. Prior to making any allocations provided above, the following required allocations shall be made:
Required Allocations. 6.2.1 Allocations of revenue, income, gains, profits, deductions, credits, expenses, losses and tax preference items for Federal income tax purposes shall be made in the manner set forth in Section 6.1 for the division of income, expense, profit and loss. Notwithstanding the preceding sentence, any item of gain recognized by the Partnership upon a taxable disposition of property of the Partnership which would be a capital gain but for a provision of the Code which requires that some or all of the gain be treated as ordinary income because the realization of such gain is attributable to deductions or credits, whether with respect to depreciation or otherwise, previously allowed to the Partnership, shall be allocated to the Partners to which the prior deductions or credits were allocated in proportion to the amounts so allocated previously.
Required Allocations. Residual Gain or Residual Loss. .
Required Allocations. 13 "Residual Gain" or "Residual Loss"...................................... 13 "Securities Act"........................................................ 13 "Services Agreement".................................................... 13 "Special Approval"...................................................... 13 "Subsidiary"............................................................ 13 "Substituted Limited Partner"........................................... 14
Required Allocations. 13 "Residual Gain" or "Residual Loss" . . . . . . . . . . . . . . . . . 14 "Second Target Distribution" . . . . . . . . . . . . . . . . . . . . 14 "Securities Act" . . . . . . . . . . . . . . . . . . . . . . . . . . 14 "Special Limited Partner" . . . . . . . . . . . . . . . . . . . . . . 14 "Special Limited Partner Book Capital" . . . . . . . . . . . . . . . 14 "Substituted Limited Partner" . . . . . . . . . . . . . . . . . . . . 14 "Surviving Business Entity" . . . . . . . . . . . . . . . . . . . . . 14 "Termination Capital Transaction" . . . . . . . . . . . . . . . . . . 14 "Trading Day" . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 "Transfer Agent" . . . . . . . . . . . . . . . . . . . . . . . . . . 14 "Transfer Application" . . . . . . . . . . . . . . . . . . . . . . . 14 "Treasury Regulation" . . . . . . . . . . . . . . . . . . . . . . . . 14 "Underwriter" . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 "Underwriting Agreement" . . . . . . . . . . . . . . . . . . . . . . 14 "Unit" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 -iii- 5
Required Allocations. 29 (i) Partnership Minimum Gain Chargeback . . . . . . 29 (ii) Chargeback of Minimum Gain Attributable to Partner Nonrecourse Debt . . . . . . . . . . . . 29 (iii)
