EFTA Document EFTA01452109

SOF 111 - 1081 Southern Financial US 6.8 U.S. Tax Matters. (a) U.S. Tax Allocations. Except as otherwise provided in this Section 6.8, each item of income, gain, loss or deduction recognised by the Fund shall be allocated among the Partners for U.S. federal, state and local income tax purposes, to the extent permitted under the Code and the Treasury Regulations, in a manner that as closely as possible gives economic effect to the provisions of Article VI and the other relevant provision