Company Minimum Gain

Example Definitions of "Company Minimum Gain"
Company Minimum Gain. Has the meaning set forth in Regulations Section 1.704­2(b)(2) for the phrase "partnership minimum gain," and the amount of Company Minimum Gain, as well as any net increase or decrease in Company Minimum Gain, for a Fiscal Year shall be determined in accordance with the rules of Regulations Section 1.704-2(d).
Company Minimum Gain. Partnership minimum gain as defined in Treasury Regulation § 1.704-2(f)
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