Description

This AI field captures general tax-related allocations of income, gain, loss, etc. to the partners or members, including allocation of tax credits, recapture and “built-in” gain/loss adjustments resulting from property contributed to the partnership/company.


Jurisdiction

  • Canada (Alberta, British Columbia, and Ontario)
  • United States (California, Delaware, and Texas)

Document Types

  • 98% Governance Agt
  • 2% Other

Tags

  • LPA/LLC

Language

  • 100% English