Distribución de ganancias y pérdidas en sociedades limitadas

Sec. 153.206. ALLOCATION OF PROFITS AND LOSSES. (a) The profits and losses of a limited partnership shall be allocated among the partners in the manner provided by a written partnership agreement. (b) If a written partnership agreement does not provide for the allocation of profits and losses, the profits and losses shall be allocated: (1) in accordance with the current percentage or other interest in the partnership stated in partnership records of the kind described by Section 153.551(a); or (2) if the allocation of profits and losses is not provided for in partnership records of the kind described by Section 153.551(a), in proportion to capital accounts. Acts 2003, 78th Leg., ch. 182, Sec. 1, eff. Jan. 1, 2006.