13 Miss. Code. R. 2-6.1
As used in this regulation:
(a) "Contribution" means cash, property, services rendered, or a promissory note or other binding obligation to contribute cash or property or to perform services, which a partner contributes to a limited partnership in his capacity as a partner.
(b)"Delayed licensing" means an approval granted by the Commission to a limited partner of a limited partnership licensee, enabling the limited partner to receive a share or percentage of revenues derived in the conduct of gaming prior to the limited partner being licensed.
(c) "Foreign limited partnership" means a partnership formed under the laws of any state of the United States other than this state or any foreign country and having as its partners one or more general partners and one or more limited partners.
(d)"Partnership agreement" means any valid, written agreement of the partners as to the affairs of a limited partnership and the conduct of its business.
(e)"Capital account" means a particular limited partner's contribution plus the limited partner's proportionate share of the income of the limited partnership licensee, minus the limited partner's proportionate share of any of the losses of the limited partnership licensee and any distributions to the limited partner. (Adopted: 09/25/1991.)
13 Miss. Code. R. 2-6.1