Revaluations of Property. In the discretion of the Managing General Partner the Capital Accounts of the parties may be increased or decreased to reflect a revaluation of Partnership property, including intangible assets such as goodwill, on a property-by-property basis except as otherwise permitted under §704(c) of the Code and the regulations thereunder, on the Partnership’s books, in accordance with Treas. Reg. §1.704-l(b)(2)(iv)(f).
Appears in 7 contracts
Samples: Certificate and Agreement (Atlas Resources Series 28-2010 L.P.), Certificate and Agreement (Atlas America Public #15-2005 Program), Certificate and Agreement (Atlas America Series 27-2006 LP)
Revaluations of Property. In the discretion of the Managing General Partner the Capital Accounts of the parties may be increased or decreased to reflect a revaluation of Partnership property, including intangible assets such as goodwill, on a property-by-property basis except as otherwise permitted under §704(css.704(c) of the Code and the regulations thereunder, on the Partnership’s 's books, in accordance with Treas. Reg. §1.704ss.1.704-l(b)(2)(iv)(f).
Appears in 4 contracts
Samples: Certificate and Agreement (Atlas America Public #15-2005 Program), Limited Partnership Agreement (Atlas America Public 12 2003 Program), Escrow Agreement (Atlas America Public 11-2002 LTD)
Revaluations of Property. In the discretion of the Managing General Partner the Capital Accounts of the parties may be increased or decreased to reflect a revaluation of Partnership property, including intangible assets such as goodwill, on a property-by-property basis except as otherwise permitted under §704(c) of the Code and the regulations thereunder, on the Partnership’s books, in accordance with Treas. Reg. §1.704l.704-l(b)(2)(iv)(f).
Appears in 2 contracts
Samples: Certificate and Agreement (DGOC Series 28, L.P.), Certificate and Agreement (DGOC Series 28, L.P.)
Revaluations of Property. In the discretion of the Managing General Partner the Capital Accounts of the parties may be increased or decreased to reflect a revaluation of Partnership property, including intangible assets such as goodwill, on a property-by-property basis except as otherwise permitted under §704(c) of the Code and the regulations thereunder, on the Partnership’s books, in accordance with Treas. Reg. §1.704-l(b)(2)(iv)(f1(b)(2)(iv)(f).
Appears in 2 contracts
Samples: Certificate and Agreement (DGOC Series 18B LP), Certificate and Agreement (DGOC Series 18C LP)
Revaluations of Property. In the discretion of the Managing General Partner the Capital Accounts of the parties may be increased or decreased to reflect a revaluation of Partnership property, including intangible assets such as goodwill, on a property-by-property basis except as otherwise permitted under §Section 704(c) of the Code and the regulations thereunder, on the Partnership’s 's books, in accordance with Treas. Reg. §Section 1.704-l(b)(2)(iv)(f).
Appears in 2 contracts
Samples: Certificate and Agreement (Atlas America Series 25-2004 B Lp), Certificate and Agreement (Atlas America Series 25-2004 a L P)
Revaluations of Property. In the discretion of the Managing General Partner the Capital Accounts of the parties may be increased or decreased to reflect a revaluation of Partnership property, including intangible assets such as goodwill, on a property-by-property basis except as otherwise permitted under §Section 704(c) of the Code and the regulations thereunder, on the Partnership’s books, in accordance with Treas. Reg. §1.704-l(b)(2)(iv)(f).
Appears in 1 contract
Samples: Partnership Agreement (Atlas Resources Series 33-2013 L.P.)
Revaluations of Property. In the discretion of the Managing General Partner the Capital Accounts of the parties Partners may be increased or decreased to reflect a revaluation of Partnership property, including intangible assets such as goodwill, (on a property-by-property basis except as otherwise permitted under §Section 704(c) of the Code and the regulations thereunder, ) on the Partnership’s 's books, in accordance with Treas. Reg. §Section 1.704-l(b)(2)(iv)(f).
Appears in 1 contract
Samples: Subscription Agreement (Atlas Energy for Nineties Public No 8 LTD)
Revaluations of Property. In the discretion of the Managing General Partner the Capital Accounts of the parties Partners may be increased or decreased to reflect a revaluation of Partnership property, including intangible assets such as goodwill, (on a property-by-property basis except as otherwise permitted under §704(c.704(c) of the Code and the regulations thereunder, ) on the Partnership’s 's books, in accordance with Treas. Reg. §1.704.1.704-l(b)(2)(iv)(f).
Appears in 1 contract
Samples: Certificate and Agreement (Atlas Energy for the Nineties Public No 5 LTD)
