This document is an appendix to a partnership agreement, detailing regulatory and tax allocations to comply with Treasury Regulation Section 1.704-1(b)(2)(iv). It includes provisions for minimum gain chargeback, nonrecourse deductions, limits on loss and deduction allocations, qualified income offset, and gross income allocation. It also addresses adjustments for changes in partner interests.
doj/DataSet10/EFTA01394507.pdf
{"title":"Regulatory and Tax Allocations","key_people":["Lawrence Hirsch"],"document_type":"legal","document_subtype":"Partnership Agreement Appendix","key_organizations":["Glendower Access Secondary Opportunities IV (U.S.), L.P."],"reference_numbers":["GLDUS140"]}