Special Allocation Provisions. 1. For purposes of determining the amount of gain or loss to be allocated pursuant to Article V of the Partnership Agreement, any basis adjustments permitted pursuant to Section 743 of the Code shall be disregarded.
Appears in 18 contracts
Samples: Initial and Corporate (Innsuites Hospitality Trust), Agreement of Limited Partnership (Stonehaven Realty Trust), Agreement (Education Realty Trust, Inc.)
Special Allocation Provisions. 1. For purposes of determining the amount of gain or loss to be allocated pursuant to Article V 3 of the Partnership Agreement, any basis adjustments permitted pursuant to Section 743 of the Code shall be disregarded.
Appears in 1 contract
Samples: Keithley Joseph P
