Unit Holder Nonrecourse Deductions. Any Unit Holder Nonrecourse Deductions for any Fiscal Year shall be specially allocated to the Unit Holder who bears the economic risk of loss with respect to the Unit Holder Nonrecourse Debt to which such Unit Holder Nonrecourse Deductions are attributable in accordance with Regulations Section 1.704-2(i)(1).
Unit Holder Nonrecourse Deductions. Any Unit Holder Nonrecourse Deduction for any taxable year or other period shall be specially allocated to the Unit Holder who bears the risk of loss with respect to the Unit Holder Nonrecourse Liability to which the Unit Holder Nonrecourse Deduction is attributable, as determined in accordance with Regulation Section 1.704-2(b).