Sale Gain definition

Sale Gain has the meaning set forth in the definition of Net Termination Gain.
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Sale Gain means the sum, if positive, of all items of income, gain, loss or deduction recognized by the Partnership upon the sale, exchange or other disposition of all or substantially all of the assets of the Partnership in a single transaction or series of related transactions.
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Sale Gain and/or "Sale Loss" means any gain or loss recognized by the --------- --------- Company for income tax purposes in any Fiscal Year by reason of the sale of, or other Extraordinary Event with respect to, all or any part of the assets of the Company, except that, with respect to any item of property that has been contributed by a Member to the capital of the Company, Sale Gain and Sale Loss means any gain or loss recognized by the Company for book purposes in any Fiscal Year by reason of the sale of, or other Extraordinary Event with respect to, any such item of property, and such book gain and book loss with respect to any such item of property shall be computed by reference to the Book Basis of such item of property as of the date of such sale or other Extraordinary Event, rather than by reference to the tax basis of the item of property as of such date.
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Examples of Sale Gain in a sentence

  • With respect to any sale, or attempted sale, of any Portfolio Investment by the Financing Provider to any person other than a Company Party or any designee thereof permitted or required under this Agreement, on the Facility Sale Settlement Date, (i) the Applicable Purchaser shall pay to the Financing Provider an amount, if any, equal to the Sale Loss Amount and (ii) the Financing Provider shall pay to the Applicable Purchaser an amount, if any, equal to the Sale Gain Amount.

  • OPERATING FIXED ASSETS-Tangible COST DEPRECIATION NET BOOK As at 30 Additions DisposalsAs at 30 Particulars Cost Accumulated Book Sale Gain Sold through negotiations to:depreciation Value proceeds Plant and machinery One set Uset Tester & two sets Uster AutoSorter's 3,542,080 1,847,915 1,694,165 3,000,000 1,305,835 Ahmad Hassan Textile Mills Limited, Multan.

  • Because of the reverse sequence of events and inverse relationship, the gains and losses cancel each other out, as follows: 10080Gain/Loss (PHP)6040200-20-40-60-80-100 Comparison of Gain/Loss in Ordinary Sale and Short Sale 100 100 100 100 100 100 100Gain (Loss) from Ordinary Sale Gain (Loss) from Short Sale Present Price per Share (PHP) This offsetting effect is an important enabler of the tax deferral scheme to be discussed in the succeeding sections.

  • With respect to any sale, or attempted sale, of any Portfolio Investment by the Financing Provider to any person other than a Company Party or any designee thereof permitted or required under this Agreement, (i) the Company shall pay to the Financing Provider an amount, if any, equal to the Sale Loss Amount and (ii) the Financing Provider shall pay to the Company an amount, if any, equal to the Sale Gain Amount.

  • Such Sale Gain will be allocated and distributed to holders of the Series A Preferred Shares within 90 days after the end of the Company’s taxable year.

  • Rs. in '000) Original Accumulated Book Sale Gain/ Mode ofCost depreciation value proceeds (loss) on disposal Particulars of Purchasersdisposal VehiclesSuzuki Khyber 257 257 -- 209 209 Tender Mr. Sohail Islam House No. 6/6 - 6/4 Nazimabad, Karachi.

  • The majority of the Sale Gain was attributable to the increase in value of Cloud5 between the date of the 2011 Merger and the date of the sale of Cloud5, and was related to business activities in Massachusetts.

  • Fischl (eds.) Labour law in an era of globalization : transformative practices and possibilities (Oxford: Oxford University Press) 471-487 (2001) 424 F0255-2011-040/019(29), The Re-constitution of the public domain.

  • We expect the motor to arrive and the test to begin by week 21 Deliverable report D2.1 contains the detailed results.

  • The Board of Directors is hereby granted full power and authority to change said principal office from one location to another both within and without said county, so long as the principal office of the Corporation is located at an office within the jurisdiction of the Pasadena Foothills Association of Realtors®.


More Definitions of Sale Gain

Sale Gain has the meaning set forth in the definition of Net Termination Gain. AMENDED AND RESTATED AGREEMENT OF LIMITED PARTNERSHIP
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Sale Gain and/or "Sale Loss" means any gain or loss realized by the --------- --------- Company for income tax purposes in any Fiscal Year by reason of the sale or exchange of all or any part of the assets of the Company (other than a sale or exchange of a minor portion of the Company's assets occurring in the ordinary course of business) and any adjustment in the Book Value of assets provided in the last sentence of Section 1.16, except that, with respect to any item of property the Book Value of which differs from its adjusted basis for federal income tax purposes, Sale Gain and Sale Loss means any gain or loss recognized by the Company for book purposes in any Fiscal Year by reason of the sale or exchange of any such item of property, and such book gain and book loss with respect to any such item of property shall be computed by reference to the Book Value of such item of property as of the date of such sale rather than by reference to the tax basis of the item of property as of such date.
Sample 1
Sale Gain and/or "Sale Loss" means any gain or loss recognized by the Company for income tax purposes in any Fiscal Year by reason of the sale of, or other Extraordinary Event with respect to, all or any part of the assets of the Company, except that, with respect to any item of property that has been contributed by a Member to the capital of the Company, Sale Gain and Sale Loss means any gain or loss recognized by the Company for book purposes in any Fiscal Year by reason of the sale of, or other Extraordinary Event with respect to, any such item of property, and such book gain and book loss with respect to any such item of property shall be computed by reference to the Book Basis of such item of property as of the date of such sale or other Extraordinary Event, rather than by reference to the tax basis of the item of property as of such date.
Sample 1

Related to Sale Gain

  • Residual Gain or “Residual Loss” means any item of gain or loss, as the case may be, of the Partnership recognized for federal income tax purposes resulting from a sale, exchange or other disposition of a Contributed Property or Adjusted Property, to the extent such item of gain or loss is not allocated pursuant to Section 6.2(b)(i)(A) or Section 6.2(b)(ii)(A), respectively, to eliminate Book-Tax Disparities.

  • Gain means a gain of any property, whether temporary or permanent, and includes the keeping by a person of any property that he or she already has;

  • Unrealized Gain attributable to any item of Partnership property means, as of any date of determination, the excess, if any, of (a) the fair market value of such property as of such date (as determined under Section 5.5(d)) over (b) the Carrying Value of such property as of such date (prior to any adjustment to be made pursuant to Section 5.5(d) as of such date).

  • Nonrecourse Built-in Gain means with respect to any Contributed Properties or Adjusted Properties that are subject to a mortgage or pledge securing a Nonrecourse Liability, the amount of any taxable gain that would be allocated to the Partners pursuant to Section 6.2(b) if such properties were disposed of in a taxable transaction in full satisfaction of such liabilities and for no other consideration.

  • Member Minimum Gain means an amount, with respect to each Member Nonrecourse Debt, equal to the Company Minimum Gain that would result if such Member Nonrecourse Debt were treated as a Nonrecourse Liability, determined in accordance with Regulations Section 1.704-2(i)(3).

  • Member Nonrecourse Debt Minimum Gain means an amount, with respect to each Member Nonrecourse Debt, equal to the Company Minimum Gain that would result if such Member Nonrecourse Debt were treated as a Nonrecourse Liability, determined in accordance with Section 1.704-2(i)(3) of the Regulations.

  • Partnership Minimum Gain has the meaning set forth in Regulations Section 1.704-2(b)(2), and the amount of Partnership Minimum Gain, as well as any net increase or decrease in Partnership Minimum Gain, for a Partnership Year shall be determined in accordance with the rules of Regulations Section 1.704-2(d).

  • Built-in Gain means an amount equal to: (i) the Highest Sale Price (as hereinafter defined) determined as of the date the Change in Control occurs, multiplied by the total number of shares of common stock of the Company which the Executive could acquire by exercising all of the options to acquire common stock of the Company which, as of the date the Change in Control occurs, were issued to the Executive, outstanding and unexercised, minus (ii) the Aggregate Exercise Price of such options.

  • Liquidating Gains means any net gain realized in connection with the actual or hypothetical sale of all or substantially all of the assets of the Partnership (including upon the occurrence of any Liquidating Event or Terminating Capital Transaction), including but not limited to net gain realized in connection with an adjustment to the Gross Asset Value of Partnership assets under the definition of Gross Asset Value in Section 1 of this Agreement.

  • Precontribution Gain has the meaning set forth in subparagraph 4(c) of Exhibit B.

  • Company Minimum Gain has the meaning given the term “partnership minimum gain” in Sections 1.704-2(b)(2) and 1.704-2(d) of the Regulations.

  • Partner Nonrecourse Debt Minimum Gain has the meaning set forth in Treasury Regulation Section 1.704-2(i)(2).

  • Minimum Gain means “partnership minimum gain” determined pursuant to Treasury Regulation Section 1.704-2(d).

  • Partner Minimum Gain means an 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 Liability, determined in accordance with Regulations Section 1.704-2(i)(3).

  • GP-Related Net Income (Loss) has the meaning set forth in Section 5.1(b).

  • Simulated Gain means the excess of the amount realized from the sale or other disposition of an oil or gas property over the Carrying Value of such property.

  • OP Unit Economic Balance has the meaning set forth in Section 6.03(c) hereof.

  • Contributed Property means each property or other asset, in such form as may be permitted by the Delaware Act, but excluding cash, contributed to the Partnership. Once the Carrying Value of a Contributed Property is adjusted pursuant to Section 5.5(d), such property shall no longer constitute a Contributed Property, but shall be deemed an Adjusted Property.

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Partnership Unit Economic Balance means (i) the Capital Account balance of the General Partner plus the amount of the General Partner’s share of any Partner Minimum Gain or Partnership Minimum Gain, in each case to the extent attributable to the General Partner’s Partnership Units divided by (ii) the number of the General Partner’s Partnership Units.

  • Tax Asset means any federal or state net operating loss, net capital loss, general business credit, foreign tax credit, charitable deduction, or any other loss, credit, deduction, or tax attribute which could reduce any Tax (including, without limitation, deductions, credits, alternative minimum net operating loss carryforwards related to alternative minimum taxes or additions to the basis of property).

  • Net Termination Gain means, for any taxable year, the sum, if positive, of all items of income, gain, loss or deduction recognized by the Partnership after the Liquidation Date. The items included in the determination of Net Termination Gain shall be determined in accordance with Section 5.5(b) and shall not include any items of income, gain or loss specially allocated under Section 6.1(d).

  • Affected Gain has the meaning set forth in subparagraph 4(b) of Exhibit B.

  • Net Economic Return shall have the meaning ascribed to such term in paragraph 2 of Exhibit E to the Lease.

  • Economic loss means any economic detriment suffered by a victim as a direct and proximate result of the commission of an offense and includes any loss of income due to lost time at work because of any injury caused to the victim, and any property loss, medical cost, or funeral expense incurred as a result of the commission of the offense. "Economic loss" does not include

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.