Partnership Item gen.

[Okneding]

Allocation of Partnership Items
All items of income, gain, loss, deduction or credit of the Partnership shall be allocated among the members in proportion to their Partnership interests; provided, however, that for income tax purposes such items of income, gain, loss and deduction or credit with respect to property contributed by a member to the Partnership shall be allocated between the members so as to take account of the variation between the income tax basis of the property to the Partnership and its fair market value at the time of its contribution to the Partnership in accordance with applicable tax laws.

Что такое Partnership Items? Статьи баланса партнерства? Или я неправильно понимаю суть этого термина?

[Amor 71]

I think:
Partnership Items = Partnership Items of income.
Статьи дохода в долевом участии/в партнерстве.

[Okneding]

Хорошо, а как же быть с items of loss, deduction or credit? Это же явно не статьи дохода, а как раз наоборот статьи расходов, вычетов или кредита?

Может, Partnership Item перевести как "статья счета в Партнерстве"?

[Amor 71]

Тогда лучше просто "статьи"
Allocation of Partnership Items - распределение статей в партнерстве.

[crockodile]

Amor 71 +
без вариантов.

[Okneding]

спасибо