Minimum Gain Attributable to a Partner Nonrecourse Debt definition

Minimum Gain Attributable to a Partner Nonrecourse Debt means the amount determined in accordance with the principles of Regulations section 1.704-2(i)(3).
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Minimum Gain Attributable to a Partner Nonrecourse Debt shall have the meaning bed to partner nonrecourse debt minimum gain set forth m Section 1.704-2(i)(2) of the Regulations.
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Minimum Gain Attributable to a Partner Nonrecourse Debt means the amount determined in accordance with the principles of Regulations section 1.704- 2(i)(3).
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Related to Minimum Gain Attributable to a Partner Nonrecourse Debt

  • Partner Nonrecourse Debt Minimum Gain has the meaning set forth in Treasury Regulation Section 1.704-2(i)(2).

  • Member Nonrecourse Debt Minimum Gain means an amount, with respect to each Member Nonrecourse Debt, equal to the Company Minimum Gain that would result if such Member Nonrecourse Debt were treated as a Nonrecourse Liability, determined in accordance with Regulations Section 1.704-2(i)(3).

  • Partner Nonrecourse Debt has the meaning set forth in Treasury Regulation Section 1.704-2(b)(4).

  • Member Nonrecourse Debt has the meaning of “partner nonrecourse debt” set forth in Treasury Regulations Section 1.704-2(b)(4).

  • Nonrecourse Debt means any Company liability to the extent that no Member or related Person bears the economic risk of loss for such liability under Section 1.752-2 of the Treasury Regulations.