Capital Accounts Allocations. 3.1 A capital account (a “Capital Account”) shall be maintained for each Member in accordance with the regulations under the INTERNAL REVENUE CODE of 1986, as amended (the “Code”).
Appears in 3 contracts
Samples: Limited Liability Company Agreement (Nerco Coal Sales LLC), Limited Liability Company Agreement (Nerco Coal Sales LLC), Limited Liability Company Agreement (Nerco Coal Sales LLC)
Capital Accounts Allocations. 3.1 A capital account (a “"Capital Account”") shall be maintained for each Member in accordance with the regulations under the INTERNAL REVENUE CODE Internal Revenue Code of 1986, as amended (the “"Code”").
Appears in 1 contract
Samples: Limited Liability Company Agreement (Cloud Peak Energy Inc.)
