Residual Gain or “Residual Loss” means any item of gain or loss, as the case may be, of the Partnership recognized for federal income tax purposes resulting from a sale, exchange or other disposition of a Contributed Property or Adjusted Property, to the extent such item of gain or loss is not allocated pursuant to Section 6.2(b)(i)(A) or Section 6.2(b)(ii)(A), respectively, to eliminate Book-Tax Disparities.
Residual Gain or “Residual Loss” means any item of gain or loss, as the case may be, of the Company recognized for federal income tax purposes resulting from a sale, exchange or other disposition of a Contributed Property or Adjusted Property, to the extent such item of gain or loss is not allocated pursuant to Section 4.2(b)(i)(A) or Section 4.2(b)(ii)(A), respectively, to eliminate Book-Tax Disparities.
Residual Gain or "RESIDUAL LOSS" means any item of gain or loss, as the case may be, of the Partnership recognized for federal income tax purposes resulting from a sale, exchange or other disposition of a Contributed Property or Adjusted Property, to the extent such item of gain or loss is not allocated pursuant to Sections 5.2(b)(i)(A) or 5.2(b)(ii)(A), respectively, to eliminate Book-Tax Disparities.
Examples of Residual Gain in a sentence
Securitized Value of returned vehicles sold by Servicer add: Reimbursement of outstanding residual advance less: Sales proceeds less: Excess wear and excess mileage received less: Other recovery amounts Residual (Gain) Loss Current Period Prev.
For the most part, when this brief talks aboutstudent growth models, it is referring to the Residual Gain Model1; when other models are discussed they are called out as such.
The technical reports show that, for the datasets analysed in this project, the simplest data analysis procedure, Residual Gain Analysis generally gives answers that differed only insubstantially from those provided by multi-level modelling .Whatever methods are used, the practical question is the extent to which further analyses, such as provided by a second stage, are needed.
Any item of Residual Gain or Residual Loss attributable to a Contributed Property shall be allocated among the Partners in the same manner as its correlative item of “book” gain or loss is allocated pursuant to Section 5.1.
As with other models, there are variants to this model (e.g. New York City Residual Gain Model) which are not discussed in detail in this document, since the models are specific to the jurisdictions, and many of the issues that apply to the overarching model (the SGP) remain.
More Definitions of Residual Gain
Residual Gain or "Residual Loss"................................................. 10 "704(c) Value"..................................................................... 10 "Shares"........................................................................... 11 "Specified Conversion Date"........................................................ 11 "Subsidiary"....................................................................... 11 "Substituted Limited Partner"...................................................... 11 "Transaction"...................................................................... 11 "
Residual Gain or "Residual Loss" means any item of gain or loss, as the case may be, of the Partnership recognized for Federal income tax purposes resulting from a sale, exchange or other disposition of Contributed Property or Adjusted Property, to the extent such
Residual Gain or "Residual Loss" means any item of gain or loss, as the case may be, of the Partnership recognized for federal income tax purposes resulting from a sale, exchange or other disposition of Contributed Property or Adjusted Property, to the extent such item of gain or loss is not allocated pursuant to Section 2.B.1(a) or 2.B.2(a) of Exhibit C to eliminate Book-Tax Disparities. "704(c) Value" of any Contributed Property means the value of such property as set forth in Exhibit D or if no value is set forth in Exhibit D, the fair market value of such property or other consideration at the time of contribution as determined by the General Partner using such reasonable method of valuation as it may adopt; provided, however, that the 704(c) Value of any property deemed contributed to the Partnership for federal income tax purposes upon termination and reconstitution thereof pursuant to Section 708 of the Code shall be determined in accordance with Exhibit B hereof. Subject to Exhibit B hereof, the General Partner shall, in its sole and absolute discretion, use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Values of Contributed Properties in a single or integrated transaction among the separate properties on a basis proportional to their respective fair market values.
Residual Gain or "Residual Loss" means any item of gain or loss, as ------------- ------------- the case may be, of the Partnership recognized for Federal income tax purposes resulting from a sale, exchange or other disposition of Contributed Property or Adjusted Property, to the extent such item of gain or loss is not allocated pursuant to Section 6.5(b)(1)(i) or 6.5(b)(2)(i) to eliminate Book-Tax -------------------- ------------ Disparities. "704(c) Value" of any Contributed Property means the value of such ------------ property as set forth on Exhibit B, or if no value is set forth on Exhibit B, the fair market value of such property or other consideration at the time of contribution as determined by the General Partner using such reasonable method of valuation as it may adopt. Subject to Section 4.4, the General Partner shall ----------- use such method as it deems reasonable and appropriate to allocate the aggregate of the 704(c) Value of Contributed Properties among each separate property on a basis proportional to its fair market value.
Residual Gain or "Residual Loss"......................................................................11 "Second Liquidation Target Amount"......................................................................11 "Second Target Distribution"............................................................................11 "Securities Act"........................................................................................12 "Subsidiary"............................................................................................12 "Substituted Limited Partner"...........................................................................12 "Surviving Business Entity".............................................................................12 "Termination Capital Transaction".......................................................................12 "Trading Day"...........................................................................................12 "Transfer Agent"........................................................................................12 "Transfer Application"..................................................................................12 "Unit" ...............................................................................................12 "Unit Certificate"......................................................................................12 "Unitholder"............................................................................................12 "Unrealized Gain".......................................................................................12 "Unrealized Loss".......................................................................................12 "Unrecovered Capital"...................................................................................12 "Unrecovered Initial Unit Price"........................................................................13
Residual Gain or "Residual Loss" means any item of gain or loss, as the case may be, of the Partnership recognized for federal income tax purposes resulting from a sale, exchange or other disposition of a Contributed Property or Adjusted Property, to the extent such item of gain or loss is not allocated pursuant to Section 6.2(b)(i)(A) or 6.2(b)(ii)(A), respectively, to eliminate Book-Tax Disparities. "Restricted Activities" means the following activities in North America: the (i) acquisition, exchange, operation or sale of timber-producing real property or rights to harvest timber a principal purpose of which is producing logs and other forest products, (ii) harvesting of timber other than harvesting which is incidental to the ownership or operation of real property not owned or operated for a principal purpose of producing logs or other forest products, (iii) sale, exchange or purchase of logs other than sales, exchanges or purchases which are incidental to the ownership or operation of real property not owned or operated for a principal purpose of producing logs or other forest products, and (iv) any and all other activities relating to the forest products industry to the extent such activities compete with the operations of the Partnership or the Operating Company. "Second Liquidation Target Amount" has the meaning assigned to such term in Section 6.1(c)(i)(E). "Second Target Distribution" means $0.633 per Unit per Quarter (or, with respect to the period commencing on the Closing Date and ending on March 31, 1998, it means the product of $0.633 multiplied by the sum of (x) 1.00 and (y) a fraction of which the numerator is equal to the number of days in the period commencing on the Closing Date and ending on December 31, 1997, and of which the denominator is 92), subject to adjustment in accordance with Sections 6.6 and 6.9. 14
Residual Gain or "Residual Loss"......................................................................10 "Securities Act"........................................................................................10 "Series A Convertible Preferred Unit"...................................................................10 "Series B Redeemable Preferred Unit"....................................................................10 "Series C Preferred Unit"...............................................................................10 "Series D Preferred Unit" ..............................................................................10