Economic Risk of Loss has the meaning set forth in Treasury Regulation Section 1.752-2(a).
Economic Risk of Loss shall have the meaning specified in Regulations Section 1.752-2.
Economic Risk of Loss has the meaning set forth in Section 5.1(b)(vi).
Examples of Economic Risk of Loss in a sentence
If more than one Partner bears the Economic Risk of Loss with respect to a Partner Nonrecourse Debt, such Partner Nonrecourse Deductions attributable thereto shall be allocated between or among such Partners in accordance with the ratios in which they share such Economic Risk of Loss.
Partner Nonrecourse Deductions for any taxable period shall be allocated 100% to the Partner that bears the Economic Risk of Loss with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable in accordance with Treasury Regulation Section 1.704-2(i).
More Definitions of Economic Risk of Loss
Economic Risk of Loss means the economic risk of loss that a Member or a Related Person bears for a Company liability as determined under Regulations Section 1.752-2.
Economic Risk of Loss means the economic risk of loss within the meaning of Section 1.752-2 of the Treasury Regulations.
Economic Risk of Loss has the meaning assigned to such term in Treas. Reg. §1.752-2(a).
Economic Risk of Loss shall have the meaning defined in Treasury Regulations Section 1.704-2(b)(4).
Economic Risk of Loss borne by any Member for any Company liability shall mean the aggregate amount of economic risk of loss that such Member and all Related Persons to such Member are treated as bearing with respect to such liability pursuant to Section 1.752-2 of the Regulations.
Economic Risk of Loss shall have the meaning set forth in Section 1.752-2(b)-(j) of the Income Tax Regulations; and (vii) “Nonrecourse Deductions” shall have the meaning set forth in Section 1.704-2(b)(1) of the Income Tax Regulations.
Economic Risk of Loss means the "economic risk of loss" that any Partner is treated as bearing under Treasury Regulation Section 1.752-2 with respect to any Partnership liability.