Income Tax Allocations. (a) Except as provided in this Section 5.02, each item of income, gain, loss and deduction of the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as such items are allocated for purposes of maintaining Capital Account under Section 5.01.
Appears in 19 contracts
Samples: Agreement (Teppco Partners Lp), Agreement (Enterprise Products Partners L P), Agreement (Enterprise GP Holdings L.P.)
Income Tax Allocations. (ai) Except as otherwise provided in this Section 5.026.2, each item of income, gain, loss and deduction of the Partnership for federal income tax purposes shall be allocated among the Partners for federal income tax purposes in the same manner as such items are allocated for purposes of maintaining Capital Account under Section 5.01Sections 6.2(a), 6.2(b) and 6.2(c).
Appears in 2 contracts
Samples: General Partnership Agreement (Regency Energy Partners LP), General Partnership Agreement (Regency Energy Partners LP)
Income Tax Allocations. (a) Except as provided in this Section 5.025.6, each item of income, gain, loss and deduction of the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as such items are allocated for book purposes of maintaining Capital Account under Section 5.01Sections 5.1 and 5.2.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Stonemor Partners Lp)
Income Tax Allocations. (a) 6.4.1 Except as provided in this Section 5.026.4, each item of income, gain, loss and deduction of the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as such items are allocated for book purposes of maintaining Capital Account under Section 5.016.1, Section 6.2, and Section 6.3.
Appears in 1 contract
Income Tax Allocations. (a) Except as provided in this Section 5.027.5, each item of income, gain, loss and deduction of the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as such items are allocated for book purposes of maintaining Capital Account under Section 5.017.1, Section 7.2, Section 7.3, Section 7.4 and Section 11.2.
Appears in 1 contract
Samples: Limited Partnership Agreement (PES Logistics Partners LP)
Income Tax Allocations. (a) Except as provided in this ---------------------- Section 5.024.2, each item of income, gain, loss and deduction of the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as such items are allocated for book purposes of maintaining Capital Account under Section 5.014.1.
Appears in 1 contract
Samples: Pure Resources Inc
