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22:08 Feb 3, 2009
This question was closed without grading. Reason: Other
English to Russian translations [PRO] Bus/Financial - Law: Contract(s)
English term or phrase:Qualified Income Offset
Уже ничего не соображаю, дочитать определение не в силах :)
If any Member’s capital account is unexpectedly adjusted for, or such Member is unexpectedly allocated or there is unexpectedly distributed to such Member, any item described in Treas. Reg. Sec. 1.704-1(b)(2)(ii)(d)(4)-(6), and such treatment creates or increases a Member’s Adjusted Capital Account Deficit, then without regard to the allocation provisions provided in Article 8 of the Agreement, the Company shall allocate to such Member items of Company income and gain (consisting of a pro rata portion of each item of Company income, including gross income, and gain for such year) in an amount and manner sufficient to eliminate, to the extent required by the regulations, such Adjusted Capital Account Deficit as quickly as possible.