Allocation of Items to Book Capital Accounts. (a) Increase in Net Unrealized Gains or Decrease in Net Unrealized Losses. Any decrease in Net Unrealized Loss due to realization of items shall be allocated to the Holder receiving the allocation of Loss, in the same amount, under Section 5.1(c) hereof. Subject to Section 5.1(d) hereof, any increase in Net Unrealized Gains or decrease in Net Unrealized Loss on any day during the Fiscal Year shall be allocated to the Holders' Book Capital Accounts at the end of such day, in proportion to the Holders' respective Book Capital Account balances at the commencement of such day.
Allocation of Items to Book Capital Accounts. 6 Section 5.2 Allocation of Taxable Income and Tax Loss to Tax Capital Accounts . . . . . . . . . . 6 Section 5.3 Special Allocations to Book and Tax Capital Accounts . . . . . . . . . . . . . . . . . 7 Section 5.4 Other Adjustments to Book and Tax Capital Accounts . . . . . . . . . . . . . . . . . 7 Section 5.5 Timing of Tax Allocations to Book and Tax Capital Accounts . . . . . . . . . . . . . 7 Section 5.6 Redemptions During the Fiscal Year . . . . . 8 ARTICLE VI--Withdrawals
Allocation of Items to Book Capital Accounts. 5 Section 5.2 Allocation of Taxable Income and Tax Loss to Tax Capital Accounts....................6 Section 5.3 Special Allocations to Book and Tax Capital Accounts ..................................6 Section 5.4 Other Adjustments to Book and Tax Capital Accounts ..................................7 Section 5.5 Timing of Tax Allocations to Book and Tax Capital Accounts ..........................7 Section 5.6 Redemptions During the Fiscal Year ..........7 ARTICLE VI--Withdrawals -----------
