2 Section 7.1. Books of Account; Capital Accounts 52 Section 7.2. Reports; Other Information 53 Section 7.3. Bank Accounts 54 Section 7.4. Review of Information; Confidentiality 54 Article VIII Tax and Regulatory Matters 56 Section 8.1. Tax Status 56 Section 8.2. Tax Elections 56 Section 8.3. Tax