Liquidation Gain definition

Liquidation Gain has the meaning set forth in the definition of Net Termination Gain.
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Liquidation Gain has the meaning set forth in the definition of Net Termination Gain. “Liquidation Loss” has the meaning set forth in the definition of Net Termination Loss.
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Liquidation Gain or "Liquidation Loss" shall mean all gain or loss that would have been recognized by the Partnership for federal income tax purposes if assets to be distributed by the Partnership in kind pursuant to Section 13 .4 were sold for cash by the Liquidating Trustee on a date not more than 90 days prior to such distribution at prices equal to their fair market values as determined by the Managing Partner.
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Examples of Liquidation Gain in a sentence

  • In the case of the Initial Limited Partner, such contribution shall not exceed the excess of the amount of Depreciation specially allocated to the Initial Limited Partner pursuant to subparagraph 1(c)(iv) of Exhibit B over the amount of Net Property Gain or Liquidation Gain allocated to the Initial Limited Partner in accordance with subparagraph 1(c)(v) of Exhibit B.

  • For purposes of computing Net Liquidation Gain, gain or loss on distributed property shall be recognized as if such property had been sold for its fair market value.

  • Opening Position Price at Liquidation Gain or Loss Price at Liquidation Gain or Loss Buy ABC at 50 $53 $300 $53 $300 Sell XYZ at 45 $46 - $100 $50 - $500 New Gain or Loss $200 - $200 Speculators can also engage in arbitrage, which is similar to a spread except that the long and short positions occur on two different markets.