Time of Allocation. The allocations set forth above shall be made as of the end of each Fiscal Year. All items of income, gain, loss and deduction shall be allocated, for federal income tax purposes, among the Members in the same manner as such items are allocated pursuant to Sections 8.1 and 8.2.
Appears in 3 contracts
Sources: Operating Agreement (RealD Inc.), Operating Agreement (RealD Inc.), Operating Agreement (Ballantyne of Omaha Inc)