Allocations for Tax Purposes. (a) For U.S. federal income tax purposes, except as otherwise provided in this Section 3, each item of income, gain, loss, deduction and credit of the Trust shall be allocated among the Beneficial Owners in accordance with their respective Percentage Interests.
Appears in 20 contracts
Samples: Trust Agreement (iShares S&P GSCI Commodity-Indexed Trust), Trust Agreement (Wilshire wShares Enhanced Gold Trust), Trust Agreement (iSHARES COMMODITY OPTIMIZED TRUST)
Allocations for Tax Purposes. (a) For U.S. federal income tax purposes, except as otherwise provided in this Section 37.3, each item of income, gain, loss, deduction and credit of the Trust a Fund shall be allocated among the Beneficial Owners Unitholders in accordance with their respective Percentage Interests.
Appears in 15 contracts
Samples: Trust and Trust Agreement (Amplify Commodity Trust), Trust and Trust Agreement (Amplify Commodity Trust), Trust and Trust Agreement (ETF Managers Group Commodity Trust I)
Allocations for Tax Purposes. (a) For U.S. federal income tax purposes, except as otherwise provided in this Section 33.7, each item of income, gain, loss, deduction and credit of the Trust Investing Pool shall be allocated among the Beneficial Owners Members in accordance with their respective Percentage Interests.
Appears in 13 contracts
Samples: Limited Liability Company Agreement (iShares S&P GSCI Commodity-Indexed Investing Pool LLC), Limited Liability Company Agreement (iShares GS Commodity Non Energy Indexed Trust), Limited Liability Company Agreement (iShares GS Commodity Natural Gas Indexed Trust)
Allocations for Tax Purposes. (a) For Except as otherwise provided herein, for U.S. federal income tax purposes, except as otherwise provided in this Section 3, each item of income, gain, loss, loss and deduction and credit of the Trust shall be allocated among the Beneficial Owners Partners in accordance with their respective Percentage Intereststhe same manner as its correlative item of “book” income, gain, loss or deduction is allocated pursuant to Section 3.
Appears in 3 contracts
Samples: Trust Agreement (Chesapeake Granite Wash Trust), Trust Agreement (Chesapeake Granite Wash Trust), Trust Agreement (Chesapeake Granite Wash Trust)
Allocations for Tax Purposes. (aA) For U.S. federal income tax purposes, except Except as otherwise provided in this Section 33.3, for US federal income tax purposes, each item of income, gain, loss, loss and deduction and credit of the Trust shall be allocated among the Beneficial Owners Shareholders in accordance with their respective Percentage Intereststhe same manner as its correlative item of Profits or Losses is allocated pursuant to Sections 3.1 and 3.2.
Appears in 1 contract
Samples: Shareholders’ Agreement (Cb Richard Ellis Realty Trust)
