Common use of Other Allocation Rules Clause in Contracts

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest in the Company that may have been transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company that may have been transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year Fiscal Year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company that may have been transferred Transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year Fiscal Year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest a Unit in the Company that may have been is transferred in accordance with this Agreement shall be allocated between the transferor and the transferee based on the portion of the calendar year during which each was recognized as the owner of such interestUnit, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an a Membership Interest in the Company that may have been transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year during which each was recognized as the owner of such interestMembership Interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest in the Company Membership Interests that may have been transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year during which each was recognized as the owner of such interestMembership Interests, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company Partnership that may have been transferred Transferred shall be allocated between the transferor Transferor and the transferee Transferee based on the portion of the calendar year Fiscal Year during which each was recognized as the owner of such interest, without regard to the results of Company Partnership operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor Transferor or the transferee Transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest in the Company Membership Interests that may have been transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year during which each was recognized as the owner of such interestMembership Interests, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 of the Code and the regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company Partnership that may have been transferred Transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year Fiscal Year during which each was recognized as the owner of such interest, without regard to the results of Company Partnership operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an a Company Interest in the Company that may have been transferred Transferred shall be allocated between the transferor Transferring Member and the transferee Transferee based on the portion of the calendar year Fiscal Year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor Transferring Member or the transferee Transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company that may have been transferred Transferred shall be allocated between the transferor Transferor and the transferee Transferee based on the portion of the calendar year Allocation Period during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year Allocation Period and without regard to whether cash distributions were made to the transferor Transferor or the transferee Transferee during that calendar yearAllocation Period; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company that may have been transferred directly Transferred shall be allocated between the transferor Transferor and the transferee based on Transferee in a manner determined appropriate by the portion of the calendar year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar yearBoard; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company that may have been transferred Transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year Fiscal Year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this such allocation must shall be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (ai) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company that may have been transferred Transferred shall be allocated between the transferor Transferor and the transferee Transferee based on the portion of the calendar year Fiscal Year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor Transferor or the transferee Transferee during that calendar year; provided, however, that this any allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company that may have been transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year Fiscal Year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulation thereunder.

Other Allocation Rules. (a) All items of income, gain, loss, deduction and credit allocable to an Interest interest in the Company that may have been transferred Transferred shall be allocated between the transferor and the transferee based on the portion of the calendar year during which each was recognized as the owner of such interest, without regard to the results of Company operations during any particular portion of that calendar year and without regard to whether cash distributions were made to the transferor or the transferee during that calendar year; provided, however, that this allocation must be made in accordance with a method permissible under Code Section 706 and the regulations Treasury Regulations thereunder.