Table 1 to Paragraph (o)(17)(ii)
A | B | Total | |
Allocable ATI | $100 | $0 | $100 |
Allocable BII | 10 | 10 | 20 |
Allocable BIE | 30 | 30 | 60 |
Table 2 to Paragraph (o)(17)(iii)
A | B | Total | |
Allocable BII | $10 | $10 | N/A |
Allocable BIE | 30 | 30 | N/A |
If allocable BII exceeds allocable BIE, then such amount = Allocable BII excess | 0 | 0 | $0 |
If allocable BIE exceeds allocable BII, then such amount = Allocable BII deficit | 20 | 20 | 40 |
Table 3 to Paragraph (o)(17)(v)
A | B | Total | |
Allocable BII deficit | $20 | $20 | $40 |
Less: (Total allocable BII excess) * (Allocable BII deficit/Total allocable BII deficit) | 0 | 0 | N/A |
= Remaining BIE | 20 | 20 | 40 |
Table 4 to Paragraph (o)(17)(vi)
A | B | Total | |
Allocable ATI | $100 | $0 | $100 |
If deduction and loss items comprising allocable ATI exceed income and gain items comprising allocable ATI, then such excess amount = Negative allocable ATI | 0 | 0 | 0 |
If income and gain items comprising allocable ATI equal or exceed deduction and loss items comprising allocable ATI, then such amount = Positive allocable ATI | 100 | 0 | 100 |
Table 5 to Paragraph (o)(17)(vi)
A | B | Total | |
Positive allocable ATI | $100 | $0 | $100 |
Less: (Total negative allocable ATI) * (Positive allocable ATI/Total positive allocable ATI) | 0 | 0 | N/A |
= Final allocable ATI | 100 | 0 | 100 |
Table 6 to Paragraph (o)(17)(vii)
A | B | Total | |
ATIC (Final allocable ATI * 30 percent) | $30 | $0 | N/A |
Remaining BIE | 20 | 20 | N/A |
If ATIC exceeds remaining BIE, then such excess = ATIC excess | 10 | 0 | $10 |
If remaining BIE exceeds ATIC, then such excess = ATIC deficit | 0 | 20 | 20 |
Table 7 to Paragraph (o)(17)(viii)(B)
A | B | Total | |
ATIC excess | $10 | $0 | $10 |
ATIC deficit | 0 | 20 | 20 |
Table 8 to Paragraph (o)(17)(ix)
A | B | Total | |
ATIC excess | $10 | $0 | N/A |
Less: (Total ATIC deficit) * (ATIC excess/Total ATIC excess) | 20 | 0 | N/A |
= Final ATIC excess | 0 | 0 | $0 |
Table 9 to Paragraph (o)(17)(x)
A | B | Total | |
ATIC deficit | $0 | $20 | N/A |
Less: (Total ATIC excess) * (ATIC deficit/Total ATIC deficit) | 0 | 10 | N/A |
= Final ATIC deficit | 0 | 10 | $10 |
Table 10 to Paragraph (o)(17)(xi)
A | B | Total | |
Deductible BIE | $30 | $20 | $50 |
EBIE allocated | 0 | 10 | 10 |
ETI allocated | 0 | 0 | 0 |
EBII allocated | 0 | 0 | 0 |
Table 11 to Paragraph (o)(18)(ii)
A | B | C | Total | |
Allocable ATI | ($50) | $200 | $0 | $150 |
Allocable BII | 0 | 0 | 10 | 10 |
Allocable BIE | 30 | 10 | 0 | 40 |
Table 12 to Paragraph (o)(18)(iii)
A | B | C | Total | |
Allocable BII | $0 | $0 | $10 | N/A |
Allocable BIE | 30 | 10 | 0 | N/A |
If allocable BII exceeds allocable BIE, then such amount = Allocable BII excess | 0 | 0 | 10 | $10 |
If allocable BIE exceeds allocable BII, then such amount = Allocable BII deficit | 30 | 10 | 0 | 40 |
Table 13 to Paragraph (o)(18)(iv)
A | B | C | Total | |
Allocable BII excess | $0 | $0 | $10 | N/A |
Less: (Total allocable BII deficit) * (Allocable BII excess/Total allocable BII excess) | 0 | 0 | 40 | N/A |
= Final Allocable BII Excess | 0 | 0 | 0 | $10 |
Table 14 to Paragraph (o)(18)(v)
A | B | C | Total | |
Allocable BII deficit | $30 | $10 | $0 | $40 |
Less: (Total allocable BII excess) * (Allocable BII deficit/Total allocable BII deficit) | 7.50 | 2.50 | 0 | N/A |
= Remaining BIE | 22.50 | 7.50 | 0 | N/A |
Table 15 to Paragraph (o)(18)(vi)
A | B | C | Total | |
Allocable ATI | ($50) | $200 | $0 | $150 |
If deduction and loss items comprising allocable ATI exceed income and gain items comprising allocable ATI, then such excess amount = Negative allocable ATI | 50 | 0 | 0 | 50 |
If income and gain items comprising allocable ATI equal or exceed deduction and loss items comprising allocable ATI, then such amount = Positive allocable ATI | 0 | 200 | 0 | 200 |
Table 16 to Paragraph (o)(18)(vi)
A | B | C | Total | |
Positive allocable ATI | $0 | $200 | $0 | $200 |
Less: (Total negative allocable ATI) * (Positive allocable ATI/Total positive allocable ATI) | 0 | 50 | 0 | N/A |
= Final allocable ATI | 0 | 150 | 0 | 150 |
Table 17 to Paragraph (o)(18)(vii)
A | B | C | Total | |
ATIC (Final allocable ATI * 30 percent) | $0 | $45 | $0 | N/A |
Remaining BIE | 22.50 | 7.50 | 0 | N/A |
If ATIC exceeds remaining BIE, then such excess = ATIC excess | 0 | 37.50 | 0 | $37.50 |
If remaining BIE exceeds ATIC, then such excess = ATIC deficit | 22.50 | 0 | 0 | 22.50 |
Table 18 to Paragraph (o)(18)(viii)(B)
A | B | C | Total | |
ATIC excess | $0 | $37.50 | $0 | $37.50 |
ATIC deficit | 22.50 | 0 | 0 | 22.50 |
Table 19 to Paragraph (o)(18)(ix)
A | B | C | Total | |
ATIC excess | $0 | $37.50 | $0 | N/A |
Less: (Total ATIC deficit) * (ATIC excess/Total ATIC excess) | 0 | 22.50 | 0 | N/A |
= Final ATIC excess | 0 | 15 | 0 | $15 |
Table 20 to Paragraph (o)(18)(x)
A | B | C | Total | |
ATIC deficit | $22.50 | $0 | $0 | N/A |
Less: (Total ATIC excess) * (ATIC deficit/Total ATIC deficit) | 37.50 | 0 | 0 | N/A |
= Final ATIC deficit | 0 | 0 | 0 | 0 |
Table 21 to Paragraph (o)(18)(xi)
A | B | C | Total | |
Deductible BIE | $30 | $10 | $0 | $40 |
EBIE allocated | 0 | 0 | 0 | 0 |
ETI allocated | 0 | 50 | 0 | 50 |
EBII allocated | 0 | 0 | 0 | 0 |
Table 22 to Paragraph (o)(19)(ii)
A | B | C | Total | |
Allocable ATI | $100 | $100 | ($100) | $100 |
Allocable BII | 0 | 0 | 0 | 0 |
Allocable BIE | 0 | 25 | 25 | 50 |
Table 23 to Paragraph (o)(19)(iii)
A | B | C | Total | |
Allocable BII | $0 | $0 | $0 | N/A |
Allocable BIE | 0 | 25 | 25 | N/A |
If allocable BII exceeds allocable BIE, then such amount = Allocable BII excess | 0 | 0 | 0 | $0 |
If allocable BIE exceeds allocable BII, then such amount = Allocable BII deficit | 0 | 25 | 25 | 50 |
Table 24 to Paragraph (o)(19)(v)
A | B | C | Total | |
Allocable BII deficit | $0 | $25 | $25 | $50 |
Less: (Total allocable BII excess) * (Allocable BII deficit/Total allocable BII deficit) | 0 | 0 | 0 | N/A |
= Remaining BIE | 0 | 25 | 25 | N/A |
Table 25 to Paragraph (o)(19)(vi)
A | B | C | Total | |
Allocable ATI | $100 | $100 | ($100) | $100 |
If deduction and loss items comprising allocable ATI exceed income and gain items comprising allocable ATI, then such excess amount = Negative allocable ATI | 0 | 0 | 100 | 100 |
If income and gain items comprising allocable ATI equal or exceed deduction and loss items comprising allocable ATI, then such amount = Positive allocable ATI | 100 | 100 | 0 | 200 |
Table 26 to Paragraph (o)(19)(vi)
A | B | C | Total | |
Positive allocable ATI | $100 | $100 | $0 | $200 |
Less: (Total negative allocable ATI) * (Positive allocable ATI/Total positive allocable ATI) | 50 | 50 | 0 | N/A |
= Final allocable ATI | 50 | 50 | 0 | 100 |
Table 27 to Paragraph (o)(19)(vii)
A | B | C | Total | |
ATIC (Final allocable ATI * 30 percent) | $15 | $15 | $0 | N/A |
Remaining BIE | 0 | 25 | 25 | N/A |
If ATIC exceeds remaining BIE, then such excess = ATIC excess | 15 | 0 | 0 | $15 |
If remaining BIE exceeds ATIC, then such excess = ATIC deficit | 0 | 10 | 25 | 35 |
Table 28 to Paragraph (o)(19)(viii)(B)
A | B | C | Total | |
(Positive allocable ATI-Final allocable ATI) | $0 | $50 | $0 | N/A |
Multiplied by 30 percent | 30% | 30% | 30% | N/A |
= Priority amount | $0 | $15 | $0 | $15 |
Table 29 to Paragraph (o)(19)(viii)(B)
A | B | C | Total | |
Priority amount | $0 | $15 | $0 | N/A |
ATIC deficit | 0 | 10 | 25 | N/A |
Lesser of priority amount or ATIC deficit = Usable priority amount | 0 | 10 | 0 | $10 |
Table 30 to Paragraph (o)(19)(viii)(C)
A | B | C | Total | |
ATIC deficit | $0 | $10 | $25 | N/A |
Less: Usable priority amount | 0 | 10 | 0 | N/A |
= ATIC deficit for purposes of paragraph (f)(2)(x) of this section | 0 | 0 | 25 | $25 |
Table 31 to Paragraph (o)(19)(viii)(D)(2)
A | B | C | Total | |
ATIC excess | $5 | $0 | $0 | $5 |
ATIC deficit | 0 | 0 | 25 | 25 |
Table 32 to Paragraph (o)(19)(x)
A | B | C | Total | |
ATIC deficit | $0 | $0 | $25 | N/A |
Less: (Total ATIC excess) * (ATIC deficit/Total ATIC deficit) | 0 | 0 | 5 | N/A |
= Final ATIC deficit | 0 | 0 | 20 | $20 |
Table 33 to Paragraph (o)(19)(xi)
A | B | C | Total | |
Deductible BIE | $0 | $25 | $5 | $30 |
EBIE allocated | 0 | 0 | 20 | 20 |
ETI allocated | 0 | 0 | 0 | 0 |
EBII allocated | 0 | 0 | 0 | 0 |
Table 34 to Paragraph (o)(20)(ii)
A | B | C | D | Total | |
Allocable ATI | $100 | $100 | $400 | ($400) | $200 |
Allocable BII | 0 | 0 | 0 | 0 | 0 |
Allocable BIE | 0 | 40 | 60 | 40 | 140 |
Table 35 to Paragraph (o)(20)(iii)
A | B | C | D | Total | |
Allocable BII | $0 | $0 | $0 | $0 | N/A |
Allocable BIE | 0 | 40 | 60 | 40 | N/A |
If allocable BII exceeds allocable BIE, then such amount = Allocable BII excess | 0 | 0 | 0 | 0 | $0 |
If allocable BIE exceeds allocable BII, then such amount = Allocable BII deficit | 0 | 40 | 60 | 40 | 140 |
Table 36 to Paragraph (o)(20)(v)
A | B | C | D | Total | |
Allocable BII deficit | $0 | $40 | $60 | $40 | $140 |
Less: (Total allocable BII excess) * (Allocable BII deficit/Total allocable BII deficit) | 0 | 0 | 0 | 0 | N/A |
= Remaining BIE | 0 | 40 | 60 | 40 | N/A |
Table 37 to Paragraph (o)(20)(vi)
A | B | C | D | Total | |
Allocable ATI | $100 | $100 | $400 | ($400) | $200 |
If deduction and loss items comprising allocable ATI exceed income and gain items comprising allocable ATI, then such excess amount = Negative allocable ATI | 0 | 0 | 0 | 400 | 400 |
If income and gain items comprising allocable ATI equal or exceed deduction and loss items comprising allocable ATI, then such amount = Positive allocable ATI | 100 | 100 | 400 | 0 | 600 |
Table 38 to Paragraph (o)(20)(vi)
A | B | C | D | Total | |
Positive allocable ATI | $100 | $100 | $400 | $0 | $600 |
Less: (Total negative allocable ATI) * (Positive allocable ATI/Total positive allocable ATI) | 66.67 | 66.67 | 266.67 | 0 | N/A |
= Final allocable ATI | 33.33 | 33.33 | 133.33 | 0 | 200 |
Table 39 to Paragraph (o)(20)(vii)
_ | A | B | C | D | Total |
ATIC (Final allocable ATI * 30 percent) | $10 | $10 | $40 | $0 | N/A |
Remaining BIE | 0 | 40 | 60 | 40 | N/A |
If ATIC exceeds remaining BIE, then such excess = ATIC excess | 10 | 0 | 0 | 0 | $10 |
If remaining BIE exceeds ATIC, then such excess = ATIC deficit | 0 | 30 | 20 | 40 | 90 |
Table 40 to Paragraph (o)(20)(viii)(B)
A | B | C | D | Total | |
(Positive allocable ATI-Final allocable ATI) | $0 | $66.67 | $266.67 | $0 | N/A |
Multiplied by 30 percent | 30% | 30% | 30% | 30% | N/A |
= Priority amount | 0 | 20 | 80 | 0 | $100 |
Table 41 to Paragraph (o)(20)(viii)(B)
A | B | C | D | Total | |
Priority amount | $0 | $20 | $80 | $0 | N/A |
ATIC deficit | 0 | 30 | 20 | 40 | N/A |
Lesser of priority amount or ATIC deficit = Usable priority amount | 0 | 20 | 20 | 0 | $40 |
Table 42 to Paragraph (o)(20)(viii)(D)(1)
A | B | C | D | Total | |
Non-priority partners ATIC deficit in paragraph (f)(2)(vii) = Final ATIC deficit for purposes of paragraph (f)(2)(x) of this section | $0 | N/A | N/A | $40 | N/A |
Table 43 to Paragraph (o)(20)(viii)(D)(1)
A | B | C | D | Total | |
Priority partners step eight excess share = (Total ATIC excess) * (Priority/Total priority) | N/A | $2 | $8 | N/A | N/A |
ATIC deficit | N/A | 30 | 20 | N/A | N/A |
If step eight excess share exceeds ATIC deficit, then such excess = ATIC excess for purposes of paragraph (f)(2)(x) of this section | N/A | 0 | 0 | N/A | 0 |
If ATIC deficit exceeds step eight excess share, then such excess = ATIC deficit for purposes of paragraph (f)(2)(x) of this section | N/A | 28 | 12 | N/A | 40 |
Table 44 to Paragraph (o)(20)(viii)(D)(2)
A | B | C | D | Total | |
ATIC excess | $0 | $0 | $0 | $0 | $0 |
ATIC deficit | 0 | 28 | 12 | 0 | 40 |
Non-priority partner final ATIC deficit | 0 | 0 | 0 | 0 | N/A |
Table 45 to Paragraph (o)(20)(x)
A | B | C | D | Total | |
ATIC deficit | N/A | $28 | $12 | N/A | N/A |
Less: (Total ATIC excess) * (ATIC deficit/Total ATIC deficit) | N/A | 0 | 0 | N/A | N/A |
= Final ATIC deficit | $0 | 28 | 12 | $40 | $80 |
Table 46 to Paragraph (o)(20)(xi)
A | B | C | D | Total | |
Deductible BIE | $0 | $12 | $48 | $0 | $60 |
EBIE allocated | 0 | 28 | 12 | 40 | 80 |
ETI allocated | 0 | 0 | 0 | 0 | 0 |
EBII allocated | 0 | 0 | 0 | 0 | 0 |
Table 47 to Paragraph (o)(21)(ii)
A | B | C | D | Total | |
Allocable ATI | $50 | $50 | $400 | ($300) | $200 |
Allocable BII | 0 | 0 | 0 | 0 | 0 |
Allocable BIE | 0 | 50 | 50 | 50 | 150 |
Table 48 to Paragraph (o)(21)(iii)
A | B | C | D | Total | |
Allocable BII | $0 | $0 | $0 | $0 | N/A |
Allocable BIE | 0 | 50 | 50 | 50 | N/A |
If allocable BII exceeds allocable BIE, then such amount = Allocable BII excess | 0 | 0 | 0 | 0 | 0 |
If allocable BIE exceeds allocable BII, then such amount = Allocable BII deficit | 0 | 50 | 50 | 50 | 150 |
Table 49 to Paragraph (o)(21)(v)
A | B | C | D | Total | |
Allocable BII deficit | $0 | $50 | $50 | $50 | $150 |
Less: (Total allocable BII excess) * (Allocable BII deficit/Total allocable BII deficit) | 0 | 0 | 0 | 0 | N/A |
= Remaining BIE | 0 | 50 | 50 | 50 | N/A |
Table 50 to Paragraph (o)(21)(vi)
A | B | C | D | Total | |
Allocable ATI | $50 | $50 | $400 | ($300) | $200 |
If deduction and loss items comprising allocable ATI exceed income and gain items comprising allocable ATI, then such excess amount = Negative allocable ATI | 0 | 0 | 0 | 300 | 300 |
If income and gain items comprising allocable ATI equal or exceed deduction and loss items comprising allocable ATI, then such amount = Positive allocable ATI | 50 | 50 | 400 | 0 | 500 |
Table 51 to Paragraph (o)(21)(vi)
A | B | C | D | Total | |
Positive allocable ATI | $50 | $50 | $400 | $0 | $500 |
Less: (Total negative allocable ATI) * (Positive allocable ATI/Total positive allocable ATI) | 30 | 30 | 240 | 0 | N/A |
= Final allocable ATI | 20 | 20 | 160 | 0 | 200 |
Table 52 to Paragraph (o)(21)(vii)
A | B | C | D | Total | |
ATIC (Final allocable ATI * 30 percent) | $6 | $6 | $48 | $0 | N/A |
Remaining BIE | 0 | 50 | 50 | 50 | N/A |
If ATIC exceeds remaining BIE, then such excess = ATIC excess | 6 | 0 | 0 | 0 | $6 |
If remaining BIE exceeds ATIC, then such excess = ATIC deficit | 0 | 44 | 2 | 50 | 96 |
Table 53 to Paragraph (o)(21)(viii)(B)
A | B | C | D | Total | |
(Positive allocable ATI-Final allocable ATI) | $0 | $30 | $240 | $0 | N/A |
Multiplied by 30 percent | 30% | 30% | 30% | 30% | N/A |
= Priority amount | $0 | $9 | $72 | $0 | $81 |
Table 54 to Paragraph (o)(21)(viii)(B)
A | B | C | D | Total | |
Priority amount | $0 | $9 | $72 | $0 | N/A |
ATIC deficit | 0 | 44 | 2 | 50 | N/A |
Lesser of priority amount or ATIC deficit = Usable priority amount | 0 | 9 | 2 | 0 | $11 |
Table 55 to Paragraph (o)(21)(viii)(D)(1)
A | B | C | D | Total | |
Non-priority partners ATIC deficit in paragraph (f)(2)(vii) = Final ATIC deficit for purposes of paragraph (f)(2)(x) of this section | $0 | N/A | N/A | $50 | N/A |
Table 56 to Paragraph (o)(21)(viii)(D)(1)
A | B | C | D | Total | |
Priority partners step eight excess share = (Total ATIC excess) * (Priority/Total priority) | N/A | $0.67 | $5.33 | N/A | N/A |
ATIC deficit | N/A | 44 | 2 | N/A | N/A |
If step eight excess share exceeds ATIC deficit, then such excess = ATIC excess for purposes of paragraph (f)(2)(x) of this section | N/A | 0 | 3.33 | N/A | $3.33 |
If ATIC deficit exceeds step eight excess share, then such excess = ATIC deficit for purposes of paragraph (f)(2)(x) of this section | N/A | 43.33 | 0 | N/A | 43.33 |
Table 57 to Paragraph (o)(21)(viii)(D)(2)
A | B | C | D | Total | |
ATIC excess | $0 | $0 | $3.33 | $0 | $3.33 |
ATIC deficit | 0 | 43.33 | 0 | 0 | 43.33 |
Non-priority partner final ATIC deficit | 0 | 0 | 0 | 50 | N/A |
Table 58 to Paragraph (o)(21)(x)
A | B | C | D | Total | |
ATIC deficit | $0 | $43.33 | $0 | N/A | N/A |
Less: (Total ATIC excess) * (ATIC deficit/Total ATIC deficit) | 0 | 3.33 | 0 | N/A | N/A |
= Final ATIC deficit | 0 | 40 | 0 | $50 | $90 |
Table 59 to Paragraph (o)(21)(xi)
A | B | C | D | Total | |
Deductible BIE | $0 | $10 | $50 | $0 | $60 |
EBIE allocated | 0 | 40 | 0 | 50 | 90 |
ETI allocated | 0 | 0 | 0 | 0 | 0 |
EBII allocated | 0 | 0 | 0 | 0 | 0 |
26 C.F.R. §1.163(j)-6