Minimum Gain. The term “Minimum Gain” shall refer to the “Partnership Minimum Gain” as defined in Treasury Regulation Section 1.704-2(d).
Appears in 4 contracts
Sources: Limited Partnership Agreement (Investment Grade R.E. Income Fund, L.P.), Limited Partnership Agreement (Investment Grade R.E. Income Fund, L.P.), Limited Partnership Agreement (Investment Grade R.E. Income Fund, L.P.)