Allocations for Tax Purposes. A. Except as otherwise provided in 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 of the Agreement and Section 1 of this EXHIBIT C.
Appears in 7 contracts
Samples: Gotham Golf Corp, Sl Green Realty Corp, Camden Property Trust
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, 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 6.1 of the Agreement and Section 1 of this EXHIBIT C.5.1.
Appears in 3 contracts
Samples: Article Xvi Merger (Enbridge Energy Partners Lp), Enbridge Energy Management L L C, Lakehead Pipe Line Partners L P
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, for federal income tax purposes, each item of income, gain, loss and deduction which is recognized by 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 allocated pursuant to Section 6.1 of the Agreement and Section 1 of this EXHIBIT C.5.1 hereof.
Appears in 3 contracts
Samples: Limited Liability Company Agreement (El Paso Energy Partners Lp), Limited Liability Company Agreement (El Paso Energy Partners Lp), El Paso Energy Partners Lp
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, 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 of the Agreement and Section 1 of this EXHIBIT C.5.1.
Appears in 3 contracts
Samples: Limited Liability Company Agreement (Eott Energy Finance Corp), Limited Liability Company Agreement (Eott Energy LLC), Limited Liability Company Agreement (Eott Energy LLC)
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, 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 of the Agreement and Section 1 of this EXHIBIT C.6.1.
Appears in 3 contracts
Samples: Tc Pipelines Lp, Tc Pipelines Lp, Tc Pipelines Lp
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, 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 "bookBOOK" income, gain, loss or deduction is allocated pursuant to Section 6.1 of the Agreement and Section 1 of this EXHIBIT C.6.1.
Appears in 2 contracts
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 26.3, for federal income tax purposes, each item of income, gain, loss and deduction shall be allocated among the Partners and Assignees in the same manner as its correlative item of "book" income, gain, loss or deduction is has been allocated pursuant to Section 6.1 of the Agreement and Section 1 of this EXHIBIT C.6.2.
Appears in 2 contracts
Samples: U S Restaurant Properties Inc, U S Restaurant Properties Inc
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, 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 of the Agreement and Section 1 of this EXHIBIT C.5.02.
Appears in 2 contracts
Samples: Parent Company Agreement (El Paso Corp/De), Limited Liability Company Agreement (El Paso Corp/De)
Allocations for Tax Purposes. A. Except (A) For Federal income tax purposes, except as otherwise provided in this Section 2, for federal income tax purposes9.3, 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 such items are allocated pursuant to for capital account purposes under Section 6.1 of the Agreement and Section 1 of this EXHIBIT C.9.2.
Appears in 1 contract
Samples: Airlease LTD
Allocations for Tax Purposes. A. Except as otherwise provided in this Section 26.4, 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 6.1 of the Agreement and Section 1 of this EXHIBIT C.Sections 6.1,
Appears in 1 contract
Samples: Price Development Co Lp
Allocations for Tax Purposes. A. Except as otherwise provided in this Section 2SECTION 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 SECTION 6.1 or 6.2 of the Agreement and Section 1 and/or SECTION 5 of this EXHIBIT C.B.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Chelsea Gca Realty Inc)
Allocations for Tax Purposes. A. M. Except as otherwise provided in 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 of the Agreement and Section 1 of this EXHIBIT C.Exhibit C. dc-785504
Appears in 1 contract
Allocations for Tax Purposes. A. Except as otherwise provided in 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 Article 6 of the Agreement and Section 1 of this EXHIBIT C.
Appears in 1 contract
Samples: Beacon Capital Partners Inc
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, for federal income tax purposes, (i) each item of income, gain, loss and deduction shall be allocated among the Partners Members in the same manner as its correlative item items of "book" income, gain, loss or deduction is allocated pursuant to Section 6.1 of 5.1, and (ii) each tax credit shall be allocated to the Agreement and Members in the same manner as the receipt or expenditure giving rise to such credit is allocated pursuant to Section 1 of this EXHIBIT C.5.1.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Ameritrade Holding Corp)
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, 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 of the Agreement and Section 1 of this EXHIBIT C.SECTIONS 5.1 THROUGH 5.6.
Appears in 1 contract
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, 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 6.1 of the Agreement and Section 1 of this EXHIBIT C.6.01.
Appears in 1 contract
Allocations for Tax Purposes. A. (e) Except as otherwise provided in this Section 2herein, 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 of the Agreement and Section 1 of this EXHIBIT C.6.1.
Appears in 1 contract
Samples: Tc Pipelines Lp
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, for federal income tax purposes, each item of income, gain, loss and deduction which is recognized by 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 allocated pursuant to Section 6.1 of the Agreement and Section 1 of this EXHIBIT C.5.01 hereof.
Appears in 1 contract
Samples: Limited Liability Company Agreement (El Paso Energy Partners Lp)
Allocations for Tax Purposes. A. (a) Except as otherwise provided in this Section 2herein, 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 of the Agreement and Section 1 of this EXHIBIT C.SECTIONS 5.1 THROUGH 5.5.
Appears in 1 contract
