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Gain Chargeback and Income Offset Clauses

Description: Sample clauses from LLC or partnership operating agreement to comply with IRS rules regarding minimum gain chargebacks and qualified income offset.
Form Type: Contract Clauses
Practice Area: Real Estate, Tax

Date: Feb 2013
PLI Item #: 52177
Keywords: tax; operating agreement; LLC; limited liability company; general partnership; limited partnership; tax allocation; profit; loss; gain; disposition; capital accounts; minimum gain chargeback; qualified income offset; deficit
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