PARTNER NONRECOURSE DEBT MINIMUM. GAIN” has the meaning set forth in Regulations Section 1.704-2(i). A Partner’s share of Partner Nonrecourse Debt Minimum Gain shall be determined in accordance with Regulations Section 1.704-2(i)(5).
PARTNER NONRECOURSE DEBT MINIMUM. Gain" has the meaning set forth in Regulations Section 1.704-2(i).
PARTNER NONRECOURSE DEBT MINIMUM. Gain" is defined in Section 3.5.6 hereof.
More Definitions of PARTNER NONRECOURSE DEBT MINIMUM
PARTNER NONRECOURSE DEBT MINIMUM. Gain” shall be as defined in Treasury Regulations sections 1.704-2(i)(2) and 1.704-2(i)(3).
PARTNER NONRECOURSE DEBT MINIMUM. GAIN" has the meaning set forth in Regulations Section 1.704-2(i).
PARTNER NONRECOURSE DEBT MINIMUM. Gain” shall be determined as set forth in Section 1.704-2 (i) (2) of the Regulations, and, as provided therein, shall generally be the amount, with respect to each Partner Nonrecourse Debt, equal to the Partnership Minimum Gain that would result if such Partner Nonrecourse Debt were treated as a Nonrecourse Debt.
PARTNER NONRECOURSE DEBT MINIMUM. Gain” shall have the meaning ascribed to such term in Section 4.04(b).
PARTNER NONRECOURSE DEBT MINIMUM. GAIN: "Partner Nonrecourse Debt Minimum Gain" means the minimum gain attributable to Partner Nonrecourse Debt as determined under Treasury Regulations Section 1.704-2(i)(3).
PARTNER NONRECOURSE DEBT MINIMUM. GAIN" shall have the meaning set forth in Section 6.1(d)(ii).
PARTNER NONRECOURSE DEBT MINIMUM. GAIN" means the aggregate amount of gain (of whatever character), determined for each Partner Nonrecourse Debt, that would be realized by the Partnership if it disposed of the Partnership property subject to such Partner Nonrecourse Debt in a taxable transaction in full satisfaction thereof (and for no other consideration) determined in accordance with the provisions of Regulation Section 1.704-2(i)(2) and Regulation Section