Jul 25, 2013 10:37
10 yrs ago
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English term
minimum gain chargeback requirements
English to Russian
Bus/Financial
Law (general)
Wyoming LLC Operating Agreement
Regulatory Allocations
1. If a net decrease occurs in Company Minimum Gain (which has the meaning attributed to "partnership minimum gain" as defined in Section 1.704-2(b)(2) of the Regulations) during any Company fiscal year or other period, each Member will be specially allocated items of income and gain for such fiscal year or other period to the extent, in the manner, and at the time required under Section 1.704-2(f) or Section 1.704-2(i)(4) of the Regulations. This provision is intended to comply with the minimum gain chargeback requirements under Section 1.704-2(f), and the partner nonrecourse debt minimum gain chargeback requirements under Section 1.704-2(i)(4), of the Regulations and will be interpreted consistently with such intent.
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1. If a net decrease occurs in Company Minimum Gain (which has the meaning attributed to "partnership minimum gain" as defined in Section 1.704-2(b)(2) of the Regulations) during any Company fiscal year or other period, each Member will be specially allocated items of income and gain for such fiscal year or other period to the extent, in the manner, and at the time required under Section 1.704-2(f) or Section 1.704-2(i)(4) of the Regulations. This provision is intended to comply with the minimum gain chargeback requirements under Section 1.704-2(f), and the partner nonrecourse debt minimum gain chargeback requirements under Section 1.704-2(i)(4), of the Regulations and will be interpreted consistently with such intent.
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Proposed translations
(Russian)
3 | см. ниже | Andrei Mazurin |
4 | требования к возврату минимальной прибыли | Vlad2 |
Proposed translations
1 hr
Selected
см. ниже
A gain chargeback occurs when gain on the disposition of partnership property is allocated to the partner who received earlier losses from the property, generally the partner who received depreciation deductions. The gain chargeback will restore the decrease in the partner’s capital account caused by the original allocations of depreciation.
http://www.irs.gov/Businesses/Partnerships/Partnership---Aud...
Соответственно:
Предполагается, что данное положение отвечает установленным в разделе 1.704-2(f) требованиям, предусматривающим возврат средств (можно добавить: партнеру) в размере, равном величине уменьшения (приходящегося на него, т.е. на этого партнера) минимального дохода
Как-нибудь так, имхо.
http://www.irs.gov/Businesses/Partnerships/Partnership---Aud...
Соответственно:
Предполагается, что данное положение отвечает установленным в разделе 1.704-2(f) требованиям, предусматривающим возврат средств (можно добавить: партнеру) в размере, равном величине уменьшения (приходящегося на него, т.е. на этого партнера) минимального дохода
Как-нибудь так, имхо.
4 KudoZ points awarded for this answer.
Comment: "Андрей, большое спасибо за Ваше участие в обсуждении далеко не самого простого вопроса!"
21 hrs
требования к возврату минимальной прибыли
требования к возврату минимальной прибыли
Note from asker:
Спасибо за Ваше участие в обсуждении моего вопроса! |
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