Net Termination Gains and Losses. After giving effect to the special allocations set forth in Section 6.1(c), all items of income, gain, loss and deduction taken into account in computing Net Termination Gain or Net Termination Loss for such taxable period shall be allocated in the same manner as such Net Termination Gain or Net Termination Loss is allocated hereunder. All allocations under this Section 6.1(b) shall be made after Capital Account balances have been adjusted by all other allocations provided under this Section 6.1; provided, however, that solely for purposes of this Section 6.1(b), Capital Accounts shall not be adjusted for distributions made pursuant to Section 12.4.
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Net Termination Gains and Losses. After giving effect to the special allocations set forth in Section 6.1(c), all items Net Termination Gain or Net Termination Loss (including a pro rata part of each item of income, gain, loss and deduction taken into account in computing Net Termination Gain or Net Termination Loss Loss) for such taxable period shall be allocated in the same manner as such Net Termination Gain or Net Termination Loss is allocated hereunderset forth in this Section 6.1(c). All allocations under this Section 6.1(b6.1(c) shall be made after Capital Account balances have been adjusted by all other allocations provided under this Section 6.16.1 and after all distributions of Available Cash provided under Section 6.4 and Section 6.5 have been made; provided, howeverhowever , that solely for purposes of this Section 6.1(b6.1(c), Capital Accounts shall not be adjusted for distributions made pursuant to Section 12.4.
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Sources: Agreement of Limited Partnership (Royal Energy Resources, Inc.)
Net Termination Gains and Losses. After giving effect to the special allocations set forth in Section 6.1(c6.1(d), all items of income, gain, loss and deduction taken into account in computing Net Termination Gain or Net Termination Loss for such taxable period shall be allocated in the same manner as such Net Termination Gain or Net Termination Loss is allocated hereunder. All allocations under this Section 6.1(b6.1(c) shall be made after Capital Account balances have been adjusted by all other allocations provided under this Section 6.16.1 and after all distributions of Available Cash provided under Section 6.4 and Section 6.5 have been made; provided, however, that solely for purposes of this Section 6.1(b6.1(c), Capital Accounts shall not be adjusted for distributions made pursuant to Section 12.4.
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