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(B) Sort of election Any election beneath this paragraph shall be made at this sort of time As well as in these types of kind and way given that the Secretary may well prescribe.

“(B) Certain inland river vessel.—The amendments produced by section 201 shall not use to your challenge involving the reconstruction of an inland river vessel docked around the Mississippi River at St.

(ii) an experienced Are living theatrical manufacturing shall be looked upon as put in company at the time on the Original Are living staged performance.

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“(B) this sort of lessee is obligated to lease the creating below an settlement to lease entered into in advance of September 26, 1985, and these kinds of home is offered for this kind of building, and

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No credit rating shall be allowable less than part 38 of such Code with regard to any qualified film explained in clause (ii), besides into the extent offered in part 48(k) of these kinds of Code.

“If, from the conditions in the relevant fee order previous entered before the day of the enactment of the Act [Aug. 13, 1981] by a regulatory Fee having ideal jurisdiction, a regulated community utility would (but for this provision) are more info unsuccessful to satisfy the requirements of part 168(e)(3) of The inner Profits Code of 1986 [formerly I.R.C. 1954] with regard to property due to the fact, for an accounting period ending immediately after December 31, 1980, this kind of general public utility utilized a means of accounting other than a normalization method of accounting, these kinds of controlled public utility shall not fall short to fulfill this sort of prerequisites if, with the conditions of its very first level order determining price of assistance with respect to these types of house which will become effective after the day of your enactment of this Act and on or just before January 1, 1983, this sort of controlled general public utility utilizes a normalization way of accounting.

“(two) Terminal rental adjustment clause.— The time period ‘terminal rental adjustment clause’ implies a provision of the settlement which permits or requires the rental rate to be modified upward or downward by reference to the quantity recognized because of the lessor underneath the settlement upon sale or other disposition of this kind of home.

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(B) the modified basis of the certified reuse and recycling property shall be minimized by the quantity of this sort of deduction prior to computing the quantity normally allowable like a depreciation deduction under this chapter for these types of taxable 12 months and any subsequent taxable yr.

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