Partner Nonrecourse Deductions. Any Partner Nonrecourse Deductions shall be allocated each year to the Holder(s) who bears the economic risk of loss (within the meaning of Regulations Section 1.752-2) for the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable.
Appears in 5 contracts
Samples: Agreement (Shearson American REIT, Inc.), Agreement (Excel Trust, Inc.), Agreement (Excel Trust, Inc.)
Partner Nonrecourse Deductions. Any Partner Nonrecourse Deductions for any year shall be specially allocated each year to the Holder(s) who Partner that bears the economic risk of loss (within the meaning of Regulations Section 1.752-2) for with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributablein accordance with Regulation Section 1.704-2(i).
Appears in 4 contracts
Samples: Limited Partnership Agreement (Mack Cali Realty L P), Shared Services Agreement (Mack Cali Realty L P), Limited Partnership Agreement (Mack Cali Realty L P)
Partner Nonrecourse Deductions. Any Partner Nonrecourse Deductions for any Allocation Year shall be specially allocated each year to the Holder(s) who bears the economic risk of loss (within the meaning of Regulations Section 1.752-2) for with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable, in accordance with Regulations Sections 1.704-2(b)(4) and 1.704-2(i).
Appears in 2 contracts
Samples: Campus Crest Communities, Inc., Campus Crest Communities, Inc.
Partner Nonrecourse Deductions. Any The Partner Nonrecourse Deductions shall be allocated each year to the Holder(s) who Member that bears the economic risk of loss (within the meaning of Regulations Section 1.752-2) for the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributable.
Appears in 1 contract
Samples: Limited Liability Company Agreement (Cipher Mining Inc.)
Partner Nonrecourse Deductions. Any Partner Nonrecourse Deductions for any Allocation Year shall be allocated each year to the Holder(s) Partner who bears the economic risk of loss (within the meaning of Regulations Section 1.752-2) for with respect to the Partner Nonrecourse Debt to which such Partner Nonrecourse Deductions are attributableattributable in accordance with Regulations Section 1.704-2(i)(1).
Appears in 1 contract
Samples: Agreement (Entergy Corp /De/)
