Member Nonrecourse Debt has the meaning of “partner nonrecourse debt” set forth in Treasury Regulations Section 1.704-2(b)(4).
Member Nonrecourse Debt has the meaning set forth in Regulations Section 1.704-2(b)(4) for the phrase “partner nonrecourse debt.”
Member Nonrecourse Debt has the same meaning as the term “partner nonrecourse debt” in Treasury Regulations Section 1.704-2(b)(4).
Examples of Member Nonrecourse Debt in a sentence
Notwithstanding Section 7.1, those items of Company loss, deduction, or Code Section 705(a)(2)(B) expenditures which are attributable to Member Nonrecourse Debt for any Fiscal Year or other period shall be specially allocated to the Member who bears the economic risk of loss with respect to the Member Nonrecourse Debt to which such items are attributable in accordance with Treasury Regulations Section 1.704-2(i).
More Definitions of Member Nonrecourse Debt
Member Nonrecourse Debt has the meaning assigned to the term “partner nonrecourse debt” in Treasury Regulation Section 1.704-2(b)(4).
Member Nonrecourse Debt has the same meaning as the term “partner nonrecourse debt” set forth in Regulations Section 1.704-2(b)(4).
Member Nonrecourse Debt means "partner nonrecourse debt," as defined in Treasury Regulations Section 1.704-2(b)(4).
Member Nonrecourse Debt has the same meaning as the term “partner nonrecourse debt” in Section 1.704-2(b)(4) of the Regulations.
Member Nonrecourse Debt means “partner nonrecourse debt” as defined in Treasury Regulations Section 1.704-2(b)(4), substituting the term “Company” for the term “partnership” and the term “Member” for the term “partner” as the context requires.