Special Rules Regarding Allocation of Tax Items. Notwithstanding the foregoing provisions of this Article VI, the following special rules shall apply in allocating the net income or net loss of the Partnership: (a) Section 704(c)
Appears in 3 contracts
Samples: Limited Partnership Agreement (BuyDebtCo, LLC), Limited Partnership Agreement (BuyDebtCo, LLC), Limited Partnership Agreement (CorEnergy Infrastructure Trust, Inc.)
Special Rules Regarding Allocation of Tax Items. Notwithstanding the foregoing provisions of this Article VIIV, the following special rules shall apply in allocating the net income or net loss of the Partnership:
(a) Section 704(c)
Appears in 1 contract
Samples: Limited Partnership Agreement (Innsuites Hospitality Trust)