Common use of Allocations for Capital Account Purposes Clause in Contracts

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 111 contracts

Samples: Partnership Agreement (CNX Coal Resources LP), Partnership Agreement (NGL Energy Partners LP), Agreement (Westlake Chemical Partners LP)

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Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 110 contracts

Samples: Omnibus Agreement (Magellan Midstream Partners Lp), Agreement (Quicksilver Gas Services LP), Agreement (Spectra Energy Partners, LP)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B hereof) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 60 contracts

Samples: Agreement and Plan of Merger (Lexington Realty Trust), Gables Realty Limited Partnership, Lexington Realty Trust

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 52 contracts

Samples: Article Xiv Merger (Enterprise Products Operating L P), Plains All American Pipeline Lp, TransMontaigne Partners L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 43 contracts

Samples: Pledge Agreement (NetSTREIT Corp.), Agreement (Broad Street Realty, Inc.), Pledge Agreement (NetSTREIT Corp.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B hereof) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 39 contracts

Samples: Limited Partnership Agreement (NexPoint Residential Trust, Inc.), Agreement (STAG Industrial, Inc.), Limited Partnership Agreement (PennyMac Mortgage Investment Trust)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.2(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 32 contracts

Samples: Letter Agreement (Och-Ziff Capital Management Group LLC), Governance Agreement (Och-Ziff Capital Management Group LLC), Letter Agreement (Och-Ziff Capital Management Group LLC)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.3(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 19 contracts

Samples: Agreement and Plan of Merger (Inergy L P), Equity Restructuring Agreement (Spectra Energy Partners, LP), Partnership Agreement (Crestwood Equity Partners LP)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 18 contracts

Samples: LaSalle Hotel Properties, Kite Realty Group Trust, Host Hotels & Resorts L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein belowherein.

Appears in 16 contracts

Samples: Partnership Interests Restructuring Agreement (MPLX Lp), Agreement (Genesis Energy Lp), Contribution Agreement (Energy Transfer Equity, L.P.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B hereto) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 15 contracts

Samples: Agreement (Cb Richard Ellis Realty Trust), Agreement (Cb Richard Ellis Realty Trust), Fourth (Gramercy Property Trust Inc.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B hereto) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 14 contracts

Samples: Sl Green Realty Corp, Gramercy Capital Corp, Agreement (Monarch Properties Inc)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 12 contracts

Samples: Agreement (Antero Midstream Partners LP), Partnership Agreement (JP Energy Partners LP), OCI Partners LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Depletion, Simulated Gain and deduction Simulated Loss (computed in accordance with Section 5.5(b2(b)) for each taxable period shall be allocated among the Partners for each Allocation Year as provided herein below.

Appears in 12 contracts

Samples: Trust Agreement (SandRidge Permian Trust), Trust Agreement (Chesapeake Granite Wash Trust), Trust Agreement (ECA Marcellus Trust I)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.3(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 10 contracts

Samples: Partnership Agreement (CVR Energy Inc), Partnership Agreement (CVR Partners, Lp), Partnership Agreement (CVR Partners, Lp)

Allocations for Capital Account Purposes. (a) For purposes of maintaining the Capital Accounts and Accounts, except as otherwise provided in determining the rights this Section 5.1, each item of the Partners among themselves, the Partnership’s items of Partnership income, gain, loss and deduction (computed in accordance with Section 5.5(b)4.4) for each taxable period shall be allocated among to the Partners as provided herein belowin accordance with their respective Percentage Interests.

Appears in 9 contracts

Samples: Walton Street Capital Acquisition Co LLC, Walton Street Capital Acquisition Co LLC, Walton Street Capital Acquisition Co LLC

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.4(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 9 contracts

Samples: Administrative Services Agreement (Northern Border Partners Lp), Northern Border Partners Lp, Teppco Partners Lp

Allocations for Capital Account Purposes. For Except as provided in Section 5.11, for purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 8 contracts

Samples: Convertible Preferred Unit Purchase Agreement (EQM Midstream Partners, LP), Partnership Interests Restructuring Agreement (Phillips 66), Idr Merger Agreement (EQM Midstream Partners, LP)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Depletion, Simulated Gain and deduction Simulated Loss (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 8 contracts

Samples: Agreement (Exco Resources Inc), Agreement (Harbinger Group Inc.), Amended and Restated Agreement (Harbinger Group Inc.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 7 contracts

Samples: Agreement (Ferrellgas Partners Finance Corp), Star Gas Partners Lp, Ferrellgas L P

Allocations for Capital Account Purposes. (a) For purposes of maintaining the Capital Accounts pursuant to Section 4.5, except as provided in Section 5.2(b) and in determining the rights of the Partners among themselves(c), the Partnership’s items each item of income, gain, loss loss, expense, deduction and deduction (computed credit of the Partnership shall be allocated to the Partners in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein belowtheir respective Percentage Interests.

Appears in 6 contracts

Samples: General Partnership Agreement (Southern Natural Gas Co), General Partnership Agreement (El Paso Pipeline Partners, L.P.), General Partnership Agreement (Colorado Interstate Gas Co)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, amount realized and deduction Simulated Gain (computed in accordance with Section 5.5(b5.2(b)) for each taxable period shall be allocated among the Partners, and the Capital Accounts of the Partners shall be adjusted for Simulated Depletion and Simulated Loss, in each taxable period (or portion thereof) as provided herein below.

Appears in 6 contracts

Samples: Series B Preferred Unit Purchase Agreement (Breitburn Energy Partners LP), Purchase Agreement (Breitburn Energy Partners LP), www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Depletion, Simulated Gain and deduction Simulated Loss (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 6 contracts

Samples: Underwriting Agreement (Encore Acquisition Co), Underwriting Agreement (Encore Energy Partners LP), Encore Acquisition Co

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 6 contracts

Samples: Contribution and Assumption Agreement (Magellan Midstream Partners Lp), Simplification Agreement (Magellan Midstream Partners Lp), Energy Transfer Operating, L.P.

Allocations for Capital Account Purposes. (a) For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items except as otherwise provided in this Section 5.1, each item of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.5(b)) for each taxable period shall be allocated among to the Partners as provided herein belowin accordance with their respective Percentage Interests.

Appears in 6 contracts

Samples: Michigan's Adventure, Inc., Cedar Fair L P, Cedar Fair L P

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 5 contracts

Samples: Agreement (Plains All American Pipeline Lp), Genesis Energy Lp, Genesis Energy Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable period (or portion thereof) as provided herein below.

Appears in 5 contracts

Samples: Partnership Interests Exchange Agreement (Western Midstream Partners, LP), Exchange Agreement (Western Midstream Partners, LP), Preferred Unit Purchase Agreement

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 5 contracts

Samples: Partnership Agreement (Ferrellgas Finance Corp), Star Gas Finance Co, Ferrellgas Partners Finance Corp

Allocations for Capital Account Purposes. For Except as otherwise required pursuant to Sections 5.12(b)(i) and (iv), for purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable period as provided herein below.:

Appears in 5 contracts

Samples: Contribution Agreement (American Midstream Partners, LP), Contribution Agreement (American Midstream Partners, LP), Agreement (American Midstream Partners, LP)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, and deduction credit (computed in accordance with Section 5.5(b5.3(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 5 contracts

Samples: NextEra Energy Partners, LP, NextEra Energy Partners, LP, NextEra Energy Partners, LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Depletion, Simulated Gain and deduction Simulated Loss (computed in accordance with Section 5.5(b5.3(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 5 contracts

Samples: Sanchez Production Partners LP, Sanchez Production Partners LP, Sanchez Production Partners LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.3(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 4 contracts

Samples: ir-west.enterpriseproducts.com, Teppco Partners Lp, Teppco Partners Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B hereof) for each taxable period shall be allocated among the Partners in each Partnership Year (or portion thereof) as provided herein belowin this Section 6.1.

Appears in 4 contracts

Samples: Limited Partnership Agreement (Clipper Realty Inc.), Limited Partnership Agreement (Forest City Enterprises Inc), Limited Partnership Agreement (Forest City Realty Trust, Inc.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(bExhibit B hereof)) for each taxable period , shall be allocated among the Partners in each taxable year (or a portion thereof) as provided herein below.in this Section 6.1:

Appears in 4 contracts

Samples: Plan and Agreement (Strategic Timber Trust Inc), Strategic Timber Trust Inc, Strategic Timber Trust Inc

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below. For purposes of making allocations under this Section 6.1, a Person shall be considered as the holder solely of the class of Partnership Interests to which such allocation relates.

Appears in 4 contracts

Samples: Agreement and Plan of Merger (NuStar Energy L.P.), Agreement and Plan of Merger, NuStar Energy L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable period as provided herein below.

Appears in 4 contracts

Samples: Agreement (Westmoreland Resource Partners, LP), Contribution Agreement (WESTMORELAND COAL Co), Agreement

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein belowherein, including, but not limited to, the limitations provided in Section 6.1(e).

Appears in 4 contracts

Samples: Registration Rights Agreement (MPLX Lp), MPLX Lp, www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b6.2)) for each taxable period shall , shall, except as provided in Section 6.5, be allocated among the Partners (and determined separately for each class of Partnership Interest held by each Partner) in each Fiscal Year (or portion thereof) as provided herein in this Section 6.1 below.

Appears in 4 contracts

Samples: InfraREIT, Inc., InfraREIT, Inc., InfraREIT, Inc.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section Sections 5.5(b) and (d)) for each taxable period shall be allocated (subject to Section 12.4) among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 3 contracts

Samples: Global Transaction Agreement (Blueknight Energy Partners, L.P.), Blueknight Energy Partners, L.P., Blueknight Energy Partners, L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 3 contracts

Samples: Agreement (Genesis Energy Lp), Ap Eagle Finance Corp, Genesis Energy Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(bExhibit B hereof)) for each taxable period ; shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 3 contracts

Samples: Colonial Realty Limited Partnership, Colonial Properties Trust, Colonial Properties Trust

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Depletion, Simulated Gain and deduction Simulated Loss (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 3 contracts

Samples: Atlas Resource Partners, L.P., Atlas Growth Partners, L.P., Atlas Energy, L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.6(b)) for each taxable period shall be allocated among the Partners (other than holders of Series 1 Preferred Units, Class D Units, Class E Units or Incentive Distribution Units) in each taxable year (or portion thereof) as provided herein below.

Appears in 3 contracts

Samples: Contribution Agreement (Enbridge Energy Partners Lp), Enbridge Energy Partners Lp, www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below. For purposes of making allocations under this Section 6.1, a Person shall be considered as the holder solely of the class of Partnership Interests to which such allocation relates.

Appears in 3 contracts

Samples: NuStar Energy L.P., NuStar Energy L.P., NuStar Energy L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Depletion, Simulated Gain and deduction Simulated Loss (computed in accordance with Section 5.5(b§ 5.01(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 3 contracts

Samples: Partnership Agreement (Atlas Growth Partners, L.P.), Partnership Agreement (Atlas Growth Partners, L.P.), Atlas Growth Partners, L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B hereof) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 3 contracts

Samples: Fac Realty Trust Inc, Boddie Noell Properties Inc, Fac Realty Inc

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.2(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 3 contracts

Samples: Och Daniel, Och Daniel, Och Daniel

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.6(b)) for each taxable period shall be allocated among the Partners in each Fiscal Year as provided herein below.follows:

Appears in 3 contracts

Samples: Ensource Energy Income Fund LP, Ensource Energy Income Fund LP, Ensource Energy Income Fund LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)5.5) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 3 contracts

Samples: Sprague Resources LP, Sprague Resources LP, Sprague Resources LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 3 contracts

Samples: Genesis Energy Lp, Genesis Energy Lp, Enterprise Products Partners L P

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction and deduction credit (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 3 contracts

Samples: Partnership Agreement (CVR Refining, LP), CVR Energy Inc, CVR Refining, LP

Allocations for Capital Account Purposes. For Except as otherwise required pursuant to Sections 5.14(b)(v) and 5.15(b)(ii), for purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 3 contracts

Samples: Series a Preferred Unit Purchase Agreement (Sunoco LP), Partnership Agreement (Sunoco LP), Series a Preferred Unit Purchase Agreement (Energy Transfer Equity, L.P.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Gain, Simulated Loss and deduction Simulated Depletion (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below. For purposes of making allocations under this Section 6.1, a Person shall be considered as the holder solely of the class of Partnership Interests to which such allocation relates.

Appears in 3 contracts

Samples: Legacy Reserves Lp, Legacy Reserves Lp, Legacy Reserves Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: www.dcpmidstream.com, www.dcpmidstream.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)4.2 hereof) for each taxable period shall be allocated among the Partners for each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Hub Group Inc, Hub Group Inc

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 2 contracts

Samples: Reorganization Agreement (Enterprise Products Partners L P), Reorganization Agreement (Enterprise Products Partners L P)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section Sections 5.5(b) and (d)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: SemGroup Energy Partners, L.P., Blueknight Energy Partners, L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.6(b)) for each taxable period shall be allocated among the Partners (other than holders of Series 1 Preferred Units) in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Enbridge Energy Partners Lp, www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselvesAccounts, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B) for each taxable period shall be allocated among the Partners in each taxable year as provided herein belowherein.

Appears in 2 contracts

Samples: Hre Properties, Countryside Square Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, amount realized and deduction Simulated Gain (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners, and the Capital Accounts of the Partners shall be adjusted for Simulated Depletion and Simulated Loss, as provided herein below.

Appears in 2 contracts

Samples: New Source Energy Partners L.P., www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable period (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Tc Pipelines Lp, Tc Pipelines Lp

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Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)4.4 hereof) for each taxable period shall be allocated among the Partners for each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: United Dominion Realty Trust Inc, Security Capital Atlantic Inc

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction and deduction Simulated Gain (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners, and the Capital Accounts of the Partners shall be adjusted for Simulated Depletion and Simulated Loss, as provided herein below.

Appears in 2 contracts

Samples: New Source Energy Partners L.P., www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners (other than with respect to Class A Preferred Units held by a Partner, as provided in Section 5.12(d)) as provided herein below.

Appears in 2 contracts

Samples: Partnership Agreement (CNX Coal Resources LP), www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Gain, Simulated Loss and deduction Simulated Depletion (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Legacy Reserves Lp, Legacy Reserves Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.8(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 2 contracts

Samples: Star Gas Partners Lp, Star Gas Partners Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.. For purposes of making allocations under this Section 6.1, a Person shall be considered as the holder solely of the class of Partnership Interests to which such allocation relates.‌

Appears in 2 contracts

Samples: Agreement, Agreement

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section ‎Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 2 contracts

Samples: Exchange Agreement (Delek US Holdings, Inc.), Exchange Agreement (Delek Logistics Partners, LP)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.3(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Agreement and Plan of Redemption and Merger (Markwest Hydrocarbon Inc), Agreement and Plan of Redemption and Merger (Markwest Energy Partners L P)

Allocations for Capital Account Purposes. For Except as otherwise provided in Section 5.12(b)(iv), for purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Unit Purchase Agreement (Cheniere Energy Partners, L.P.), Cheniere Energy Partners, L.P.

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.6(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Contribution Agreement (Atlas Pipeline Partners Lp), Contribution Agreement (Resource America Inc)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.3(b)) for each taxable period shall be allocated (subject to Section 6.1(e)) among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Agreement and Plan of Merger (Southern Union Co), Agreement and Plan of Merger (Energy Transfer Equity, L.P.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit A hereof) for each taxable period shall be --------- allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Cavanaughs Hospitality Corp, Cavanaughs Hospitality Corp

Allocations for Capital Account Purposes. For Except as otherwise provided in Section 5.12(b)(iv), for purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Agreement, Cheniere Energy Partners, L.P.

Allocations for Capital Account Purposes. For Subject to the terms of any Supplemental Terms Annex, for purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 2 contracts

Samples: Contribution and Simplification Agreement (Noble Midstream Partners LP), Noble Midstream Partners LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.6(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Terra Nitrogen Co L P /De, Enbridge Energy Partners Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.1(b)) for each taxable period shall be allocated among the Partners in each Tax Year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Original Agreement (Energy Transfer Partners, L.P.), Original Agreement (Energy Transfer Equity, L.P.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Original Agreement (Felcor Lodging L P), Original Agreement (Felcor Lodging Trust Inc)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b3.4(b)) for each taxable period shall be allocated among the Partners in each taxable year or portion thereof (an “Allocation Period”) as provided herein below.

Appears in 2 contracts

Samples: General Partnership Agreement (DCP Midstream Partners, LP), General Partnership Agreement (DCP Midstream Partners, LP)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselvesAccounts, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(bB1.2(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: American Energy Capital Partners, LP, American Energy Capital Partners - Energy Recovery Program, Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)4.5.2) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Kaneb Pipe Line Partners L P, Kaneb Pipe Line Partners L P

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, Simulated Depletion, Simulated Gain and deduction Simulated Loss (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners in each taxable period as provided herein below.

Appears in 2 contracts

Samples: Central Energy Partners Lp, Central Energy Partners Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)4.6(b) for each taxable period hereof) shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Plum Creek Timber Co L P, Plum Creek Timber Co L P

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of Partnership income, gain, loss loss, deduction, amount realized and deduction basis (computed in accordance with Section 5.5(b5.1(b)) for each taxable period shall be allocated among the Partners in each Taxable Period as provided herein belowin clauses (a) through (d) of this Section 5.2.

Appears in 2 contracts

Samples: Bj Services Co, Bj Services Co

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction, amount realized and deduction Simulated Gain (computed in accordance with Section 5.5(b5.6(b)) for each taxable period shall be allocated among the Partners, and the Capital Accounts of the Partners shall be adjusted for Simulated Depletion and Simulated Loss, as provided herein below.

Appears in 2 contracts

Samples: Kimbell Royalty Partners, LP, www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.05(b)) for each taxable period shall be allocated among the Partners as provided herein below.

Appears in 2 contracts

Samples: Exchange Agreement (CNX Resources Corp), CNX Midstream Partners LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit B) for each taxable period shall be --------- allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Host Marriott L P, Host Marriott Trust

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.6(b)) for each taxable period shall be allocated among the Partners (other than holders of Series 1 Preferred Units, Class D Units or Incentive Distribution Units) in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Enbridge Energy Partners Lp, www.lw.com

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b5.6(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Energy Transfer Equity, L.P., Energy Transfer LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)Exhibit A hereof) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Ownership Limit Waiver Agreement (Newkirk Master Lp), Lexington Realty Trust

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein belowherein.

Appears in 2 contracts

Samples: Partnership Agreement, Partnership Agreement (MPLX Lp)

Allocations for Capital Account Purposes. For Except as otherwise required pursuant to Section 5.12(b)(i) and (iv) and Section 5.14(b)(i) and (iv), for purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable period as provided herein below.:

Appears in 2 contracts

Samples: Credit Agreement (American Midstream Partners, LP), American Midstream Partners, LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.2(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 2 contracts

Samples: Agreement, Agreement (Kinder Morgan Energy Partners L P)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners as provided herein below. Allocations made to Unitholders shall be made solely with respect to the Units held by such Unitholders.

Appears in 2 contracts

Samples: Royal Energy Resources, Inc., Rhino Resource Partners LP

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in of determining the rights of the Partners among themselves, the Partnership’s items except as otherwise provided in this Agreement, each item of income, gain, loss and deduction (including Nonrecourse Deductions) computed in accordance with Section 5.5(b)) for each taxable period 4.4 shall be allocated among allocated, subject to Section 5.3, to the Partners as provided herein below.follows:

Appears in 2 contracts

Samples: Merry Maids Limited Partnership, ServiceMaster Consumer Services Limited Partnership

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss loss, deduction and deduction Simulated Gain (computed in accordance with Section 5.5(b5.4(b)) for each taxable period shall be allocated among the Partners, and the Capital Accounts of the Partners shall be adjusted for Simulated Depletion and Simulated Loss, as provided herein below.

Appears in 2 contracts

Samples: TXO Energy Partners, L.P., Mach Natural Resources Lp

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowhereinbelow.

Appears in 2 contracts

Samples: Limited Partnership Agreement (Athlon Energy Inc.), Limited Partnership Agreement (Athlon Energy Inc.)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable period as provided herein below. For the avoidance of doubt, cumulative allocations pursuant to Sections referenced in this Section 6.1 shall include amounts previously allocated under predecessor provisions thereto.

Appears in 2 contracts

Samples: Purchase Agreement (Boardwalk Pipeline Partners, LP), Definitions (Boardwalk Pipeline Partners, LP)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s items of income, gain, loss and deduction (computed in accordance with Section 5.5(b4.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein below.

Appears in 1 contract

Samples: Agreement (Ferrellgas L P)

Allocations for Capital Account Purposes. For purposes of maintaining the Capital Accounts and in determining the rights of the Partners among themselves, the Partnership’s 's items of income, gain, loss loss, deduction, Simulated Depletion, Simulated Gain and deduction Simulated Loss (computed in accordance with Section 5.5(b)) for each taxable period shall be allocated among the Partners in each taxable year (or portion thereof) as provided herein belowherein.

Appears in 1 contract

Samples: EV Energy Partners, LP

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