Allocation of Recapture Items. All recapture of income tax deductions resulting from the sale or disposition of Partnership property shall be allocated to the Partner or Partners to whom the deduction that gave rise to such recapture was allocated hereunder to the extent that such Partner is allocated any gain from the sale or other disposition of such property.
Appears in 3 contracts
Samples: General Partnership Agreement (Northwest Pipeline Gp), General Partnership Agreement (Williams Pipeline Partners L.P.), General Partnership Agreement (Northwest Pipeline Gp)