{"component": "definition", "props": {"groups": [{"size": 37, "snippet": "has the meaning set forth in Regulations Section 1.704-2(i).", "samples": [{"hash": "e4s2cgwuB1u", "uri": "/contracts/e4s2cgwuB1u#partner-nonrecourse-deduction", "label": "Limited Partnership Agreement", "score": 25.2724170685, "published": true}, {"hash": "3O57n2tD3js", "uri": "/contracts/3O57n2tD3js#partner-nonrecourse-deduction", "label": "Limited Partnership Agreement (Aeroways, LLC)", "score": 21.7857627869, "published": true}, {"hash": "dnHX0aQsS5p", "uri": "/contracts/dnHX0aQsS5p#partner-nonrecourse-deduction", "label": "Limited Partnership Agreement (Verso Paper Corp.)", "score": 21.0, "published": true}], "snippet_links": [], "hash": "fc3da712e8b4f87f17f8f22470f05bdf", "id": 1}, {"size": 18, "snippet": "shall have the meaning set forth in Section 6.1(d)(2) hereof.", "samples": [{"hash": "1hDcm66tIDg", "uri": "/contracts/1hDcm66tIDg#partner-nonrecourse-deduction", "label": "Limited Partnership Agreement 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["Notwithstanding any provision of the Partnership Agreement to the contrary, any <strong>Partner Nonrecourse Deduction</strong> for any fiscal year or other period shall be specially allocated to the Partner who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such <strong>Partner Nonrecourse Deductions</strong> are attributable in accordance with Section 1.704-2(i) of the Treasury Regulations.", "Any <strong>Partner Nonrecourse Deduction</strong> for any fiscal year or other period shall be specially allocated to the Partner who bears the economic risk of loss with respect to the Partner Nonrecourse Debt to which such <strong>Partner Nonrecourse Deductions</strong> are attributable in accordance with Section 1.704-2(i) of the Treasury Regulations.", "Any item of <strong>Partner Nonrecourse Deduction</strong> with respect to a Partner Nonrecourse Debt shall be allocated to the Partner or Partners who bear the economic risk of loss for such Partner Nonrecourse Debt in accordance with Regulations Section 1.704-2(i)(1).", "Notwithstanding any other provisions of the Agreement, any item of <strong>Partner Nonrecourse Deduction</strong> with respect to a Partner Nonrecourse Debt will be allocated to the Partner or Partners who bear the economic risk loss for such Partner Nonrecourse Debt in accordance with Treasury Regulations \u00a7 1.704-2(i).", "If more than one Partner bears the economic risk of loss for a Partner Nonrecourse Debt, any <strong>Partner Nonrecourse Deduction</strong> attributable to such debt shall be allocated among such Partners in accordance with the ratios in which the Partners share the economic risk of loss for such Partner Nonrecourse Debt.", "Any <strong>Partner Nonrecourse Deduction</strong> shall be allocated to the Partner who bears the risk of loss with respect to the loan to which such <strong>Partner Nonrecourse Deductions</strong> are attributable in accordance with Treasury Regulation \u00a7 1.704-2(i).", "Any item of <strong>Partner Nonrecourse Deduction</strong> with respect to a Partner Nonrecourse Debt shall be allocated to the Member or Members who bear the economic risk loss for such Partner Nonrecourse Debt in accordance with Treas.", "Notwithstanding any other provisions of the Agreement, any item of <strong>Partner Nonrecourse Deduction</strong> with respect to a Partner Nonrecourse Debt will be allocated to the Partner or Partners who bear the economic risk loss for such Partner Nonrecourse Debt in accordance with Treasury Regulations ss.", "Any <strong>Partner Nonrecourse Deductions</strong> for any taxable year or other period shall be specially allocated to the Partner who bears the risk of loss with respect to the liability to which the <strong>Partner Nonrecourse Deduction</strong> is attributable in accordance with Treas.", "Notwithstanding any provision of the Agreement to the contrary, any <strong>Partner Nonrecourse Deduction</strong> for any fiscal year 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