Extract to table

704-1(b)(2)(ii)(d) and shall be interpreted consistently therewith

Any reference herein to a specific section of the Code shall include any corresponding provision of any succeeding law

"Net Losses" means, for each Fiscal Year or other period, an amount equal to the Partnership's taxable loss for such Fiscal Year or period, determined in accordance with Code Section 703(a) (for this purpose, all items of income, gain, loss, or deduction required to be stated separately pursuant to Code Section 703(a)(1) shall be included in taxable income or loss), with the adjustments set forth in Treasury Regulations Section 1

"Net Profits" means, for each Fiscal Year or other period, an amount equal to the Partnership's taxable income for such Fiscal Year or period, determined in accordance with Code Section 703(a) (for this purpose, all items of income, gain, loss, or deduction required to be stated separately pursuant to Code Section 703(a)(1) shall be included in taxable income or loss), with the adjustments set forth in Treasury Regulations Section 1

Any reference herein to a specific section of the Regulations shall include any corresponding provision of any succeeding regulation

2 — Interpretation (a) Unless the context otherwise requires, (i) words importing the singular shall include the plural, and vice versa; (ii) words importing one gender shall include any other gender; (iii) references to any Person shall include such Person's successors and assigns; and (iv) the words "include," "includes," and "including" shall be deemed to be followed by the phrase "without limitation