Tax Credits and Similar Items. Allocations of tax credits, tax credit recapture, and any items related thereto will be allocated in those items as determined by the Manager considering the principles of Treasury Regulation Section 1.704-1(b)(4)(ii).
Tax Credits and Similar Items. Any tax credits or similar items not allocable pursuant to Sections 4.2.1 through 4.2.5 shall be allocated to the Interest Holders in proportion to their respective Percentages. Notwithstanding the preceding sentence, Company expenditures that give rise to tax credits attributable to such expenditures shall be allocated in accordance with Regulation Section 1.704-1(b)(4)(ii).
Tax Credits and Similar Items. Any tax credits or similar items ----------------------------- not allocable pursuant to Section 4.2(a) through (g) shall be allocated to the Partners in proportion to their respective Percentage Interests; provided, -------- however, that at least one percent of each such item shall be allocated to the ------- General Partner.
Tax Credits and Similar Items. Any tax credits or similar items not allocable pursuant to Section 7.01, Section 7.02 and Section 7.03(a) through Section 7.03(c) shall be allocated to the Members in proportion to their respective Percentage Interests. Notwithstanding the preceding sentence, if Company expenditures that give rise to tax credits also give rise to Member Nonrecourse Deductions, the tax credits attributable to such expenditures shall be allocated in accordance with Treasury Regulations Section 1.704-1(b)(4)(ii).
