Precontribution Gain has the meaning set forth in subparagraph 4(c) of Exhibit B.

Precontribution Gain has the meaning set forth in Section 5.01(f)(iii).

Precontribution Gain shall have the meaning set forth in Exhibit B.

Examples of Precontribution Gain in a sentence

The intent of this subparagraph 4(c) is that each Partner who contributed to the capital of the Partnership a Contributed Property will bear, through reduced allocations of depreciation, increased allocations of gain or other items, the tax detriments associated with any Precontribution Gain.
The intent of this subparagraph 3(c) is that each Partner who contributed to the capital of the Partnership a Contributed Property will bear, through reduced allocations of depreciation, increased allocations of gain or other items, the tax detriments associated with any Precontribution Gain.
Cameron still hasn’t received an update regarding the CTA grant money that was granted to the FA in September.
The intent of this Section 3(d) and Section 3(c) above is that each Partner who contributed to the capital of the Partnership a Contributed Property will bear, through reduced allocations of depreciation, increased allocations of gain or other items, the tax detriments associated with any Precontribution Gain.
With respect to any Contributed Property, the Partnership shall use any permissible method contained in the Regulations promulgated under Section 704(c) of the Code selected by the General Partner, in its sole discretion, to take into account any variation between the adjusted basis of such asset and the fair market value of such asset as of the time of the contribution ("Precontribution Gain").

More Definitions of Precontribution Gain

Precontribution Gain has the meaning set forth in Section 3(c) of Appendix II.

Precontribution Gain means, with respect to each Shopping Center Project owned by an existing Property Partnership, that unrealized gain attributable to the excess of (a) the fair market value of such Shopping Center Project on April 15, 1993, over (b) the adjusted tax basis of such Shopping Center Project on such date; provided, however, that the amount of any Precontribution Gain associated with a Shopping Center Project shall be adjusted to account for allocations made in accordance with the provisions of Section 3(c) of this Exhibit C and shall not, in any event, exceed that amount of gain actually allocated to the Partnership by the Property Partnership as a result of the sale or other disposition of such Shopping Center Project.

Precontribution Gain has the meaning set forth in subparagraph 3(c) of Exhibit A.

Precontribution Gain means with respect to any Acceptable Security which a Shareholder contributes to the Fund, (i) the excess of the Exchange Value of such Acceptable Security over its tax basis in the hands of the Fund immediately after such contribution on the date of contribution or, if less, (ii) the excess of the amount realized on a sale or other taxable disposition of such Acceptable Security by the Fund, the Company or the Portfolio over its tax basis.

Precontribution Gain means with respect to any Acceptable Security that a Shareholder contributes to the Fund, (i) the excess of the Exchange Value of such Acceptable Security over its tax basis in the hands of the Fund immediately after such contribution on the date of contribution or, if less, (ii) the excess of the amount realized on a sale or other taxable disposition of such Acceptable Security by the Fund, the Company or the Portfolio over its tax basis.

Precontribution Gain has the meaning set forth in Section 3(c) of Appendix III.

Precontribution Gain has the meaning set forth in Section 5.1(i)(iii) hereof.