Common use of Allocations for Tax Purposes Clause in Contracts

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated allocated, for U.S. federal income tax purposes, among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposesin this Section 6.2, each item of income, gain, loss and deduction that is recognized by the Partnership for federal income tax purposes shall be allocated among the Partners in with reference to the same manner as its correlative item allocations of “book” income, gain, loss or deduction is allocated the corresponding items pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.14.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Shareholders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Article IV, Section 6.18.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.01 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinFor Federal, for federal state and local income tax purposes, except as otherwise provided in this Section 5.2, each item of Partnership income, gain, loss and deduction shall be allocated among to the Partners in consistent with the same manner as its correlative item allocations of “book” income, gain, loss or deduction is allocated pursuant to described in Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit B.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Article 6 of the Agreement and Section 6.1.1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.16. 1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for United States federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, purposes each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or and deduction is allocated pursuant to Section 6.15.2.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for For federal income tax purposes, except as otherwise provided in this Section 5.2, each item of income, gain, loss loss, deduction and deduction credit of the Partnership shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1accordance with their respective Percentage Interests.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss loss, deduction and deduction credit shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss loss, deduction and deduction credit shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinin this Section 4, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.13.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.16.1 and Section 6.2.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 6.6, for U.S. federal and applicable state income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.16.1 and Section 6.5 hereof.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinin this Agreement, for federal Federal income tax purposes, each any item of Partnership income, gain, loss loss, deduction and deduction credit (and the character and source of such items) shall be allocated among the Partners in the same manner as its correlative the corresponding item of “book” income, gain, loss loss, deduction or deduction credit is allocated to Capital Accounts pursuant to Section 6.1this Article, and the Partnership shall maintain such books, records, and accounts as are necessary to make such allocations.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposesin this Section 5.2, each item of income, gain, loss and deduction of the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is such items are allocated pursuant to for Capital Account purposes under Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss loss, and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss loss, or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) 4.9.1 Except as otherwise provided hereinin this Section 4.9, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1this Article 4.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction which is recognized by the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as its correlative item of “"book” ," income, gain, loss or deduction is allocated pursuant to Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction which is recognized by the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.15.1 hereof.

Allocations for Tax Purposes. (a) 5.03(a). Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1§ 5.02.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated allocated, for U.S. federal income tax purposes, among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “''book” '' income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinin this Section 5.4, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1Sections 5.1, 5.2 and 5.3 above.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss loss, deduction and deduction amount realized shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss loss, deduction or deduction amount realized is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction which is recognized by the Partnership for federal income tax purposes shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.15.1.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.16.1 of the Agreement and Section 1 of this Exhibit "C".

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit B.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated allocated, for U.S. federal income tax purposes, among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.14.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss loss, and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.15.02.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall which is recognized by the Company for federal income tax purposes will be allocated among the Partners Members in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Shareholders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.16.1 hereof.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinin this Section 4.7, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.14.1 and Section 4.6 hereof.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal federal, state and local income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, (i) each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.15.1, and (ii) each tax credit shall be allocated to the Partners in the same manner as the receipt or expenditure giving rise to such credit is allocated pursuant to Section 5.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1B1.3.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” book income, gain, loss or deduction is allocated pursuant to Section 6.15.2.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.5.1 of the Agreement and Section 1 of this Exhibit E.

Allocations for Tax Purposes. (a) i. Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1Paragraph 13(a).

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.5J_-

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.16.01.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.15.1 hereof.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit B. ---------

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for For U.S. federal income tax purposes, except as otherwise provided in this Section 6.4, each item of income, gain, loss loss, deduction and deduction credit of a Fund shall be allocated among the Partners Shareholders in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1accordance with their respective Percentage Interests.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Article 6 of the Agreement and Section 6.1.1 of this Exhibit C.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 5, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1Sections 3 and 4 of this Exhibit.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 6, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 or 6.2 of the Agreement and/or Section 5 of this Exhibit B.

Allocations for Tax Purposes. (ah) Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1B1.3.

Allocations for Tax Purposes. (a) 5.2.1 Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction (computed in accordance with Section 4.5.2) is allocated pursuant to Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, purposes each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or and deduction is allocated pursuant to Section 6.15.02.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.16. 1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section ‎Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of Partnership income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “Partnership "book” " income, gain, loss or deduction is allocated pursuant to Section 6.15.2.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall which is recognized by the Company for federal income tax purposes will be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1Sections 6.1 and 6.2.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinin this Section 4, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.13.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C. ---------

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for For federal income tax purposes, except as otherwise provided in this Section 3.7, each item of income, gain, loss loss, deduction and deduction credit of the Company shall be allocated among the Partners Members in the same manner as its correlative corresponding item of “"book” " income, gain, loss or deduction is has been allocated pursuant to Section 6.13.6 hereof.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.13.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 6.5, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1Sections 6.1 and 6.4 of this Agreement.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” book income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) 4.9.1 Except as otherwise provided hereinin this Section 4.9, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1this Article 4.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinFor federal, for federal state and local income tax purposes, except as otherwise provided in this Section 6.3, each item of the Company’s income, gain, loss, deduction and credit shall be allocated to the Members consistent with the allocations of income, gain, loss loss, deduction and deduction shall be allocated among the Partners credit described in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.16.2.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin the Code and Regulations, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.. WESTERN REFINING LOGISTICS, LP FIRST AMENDED AND RESTATED AGREEMENT OF LIMITED PARTNERSHIP

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.19.2.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 6.5, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1Sections 6.1 and 6.4 of this Agreement.

Allocations for Tax Purposes. (a) Except as otherwise provided hereinin this Section 5.3, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” book income, gain, loss loss, or deduction is allocated pursuant to Section 6.15.2.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for For federal income tax purposes, except as otherwise provided in this Section 5.2, each item of income, gain, loss loss, deduction and deduction credit of the Partnership shall be allocated among the Partners in the same manner as its correlative provided in Section 5.1(a). An allocation to a Partner of Operating Income or Operating Loss shall be treated as an allocation to such Partner of the same share of each item of “book” income, gain, loss and deduction that is taken into account in computing such Operating Income or deduction is allocated pursuant to Section 6.1Operating Loss.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for U.S. federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1.. NORTHERN TIER ENERGY LP FIRST AMENDED AND RESTATED AGREEMENT OF LIMITED PARTNERSHIP

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss loss, deduction and deduction credit which is recognized by the Company shall be allocated for federal income tax purposes among the Partners Members in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1Sections 8.3 and 8.4 hereof.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss loss, deduction and deduction credit shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section ‎Section 6.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall which is recognized by the Company for federal income tax purposes will be allocated among the Partners Parties in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.15.1.

Allocations for Tax Purposes. (a) 2.1. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Limited Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposesin this Section 5.2, each item of income, gain, loss and deduction of the Company for federal income tax purposes shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is such items are allocated pursuant to for Capital Account purposes under Section 6.15.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.19.1.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.. ------------

Allocations for Tax Purposes. (a) A. Except as otherwise provided hereinin this Section 2, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “"book” " income, gain, loss or deduction is allocated pursuant to Section 6.1.6.1 of the Agreement and Section 1 of this Exhibit C.

Allocations for Tax Purposes. (a) Except as otherwise provided herein, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 6.1Sections 5.1 and 5.2.