Common use of U.S. Federal Income Tax Provisions Clause in Contracts

U.S. Federal Income Tax Provisions. The U.S. federal income tax provisions set forth in Annex A (the “Tax Provisions”) are intended to comply with U.S. federal income tax law governing the allocation of items of income, gain, loss and deduction of the Trust (in its status as a partnership for tax purposes) and the maintenance of the capital accounts of the Trust Unitholders and are incorporated herein by reference. Any conflict between the provisions of this Agreement and the Tax Provisions shall be governed by the Tax Provisions.