“(ii) this kind of project affects an existing, somewhere around 40 acre community mass transportation bus-way terminal facility Positioned adjacent to an interstate freeway;
“(B) Particular inland river vessel.—The amendments created by part 201 shall not apply to some challenge involving the reconstruction of an inland river vessel docked around the Mississippi River at St.
“(five) Unique procedures for house A part of grasp plans of integrated projects.—The amendments created by section 201 shall not implement to any property positioned in services pursuant to your master prepare and that is Obviously identifiable as of March 1, 1986, for any job explained in almost any of the subsequent subparagraphs of this paragraph: “(A) A undertaking is described During this subparagraph if— “(i) the project includes production platforms for offshore drilling, oil and gas pipeline to shore, process and storage facilities, as well as a maritime terminal, and
(9) Normalization policies (A) In generalIn buy to work with a normalization way of accounting with respect to any community utility house for purposes of subsection (file)(2)— (i) the taxpayer need to, in computing its tax expense for needs of building its price of services for ratemaking uses and reflecting running results in its controlled publications of account, utilize a way of depreciation with regard to these kinds of home that may be the same as, in addition to a depreciation time period for this kind of property that's no shorter than, the method and period of time accustomed to compute its depreciation cost for these purposes; and
For uses from the previous sentence, any exclusion or exemption shall not submit an application for needs of identifying the level of the gross cash flow so derived, but shall apply for applications of deciding the portion of these gross revenue subject to tax beneath this chapter.
“(iii) the promoting of partnership models in this kind of partnership is accomplished not later on than two decades after the later in the date with the enactment of the Act [July eighteen, 1984] or maybe the day of publication during the Federal Sign up of such exemption through the Division of Labor along with the mixture amount of models in these partnership bought would not exceed the rico168 quantity explained in clause (i).
“(ii) has pledged house (but only into the extent of the net truthful marketplace worth of the lessor’s desire in this sort of residence), other than house issue towards the arrangement or residence directly or indirectly financed by indebtedness secured by house subject matter to the agreement, as safety for,
(B) Rent-to-have dealer The expression “rent-to-personal vendor” means a person that, during the everyday system of organization, frequently enters into lease-to-possess contracts with consumers for the use of consumer property, if a substantial portion of People contracts terminate along with the property is returned to this kind of person ahead of the receipt of all payments required to transfer ownership in the residence from these person to The client.
(7) Denial of double profit Paragraph (1) shall not utilize to any experienced second era biofuel plant property with respect to which an election has been designed below part 179C (referring to election to expenditure specific refineries).
For reasons of subparagraph (J), the term “northern percentage of the Western Hemisphere” suggests the world lying west in the thirtieth meridian west of Greenwich, east with the Worldwide dateline, and north from the Equator, although not like any foreign state and that is a country of South The us.
(ii) any transaction between users of the identical affiliated team all through any taxable year for which a consolidated return is created by these group.
“(Z) A undertaking is described in this subparagraph if— “(i) such challenge consists of a fiber optic network of a minimum of 475 miles, passing through Minnesota and Wisconsin; and
“(B) Course of merchandise.—For uses of subparagraph (A)— “(i) the expression ‘class of items’ implies any in the categories specified and numbered like a ‘class of goods’ within the 1977 Census of Producers compiled and published through the Secretary of Commerce below title 13 of the United States Code, and
“(ii) data— “(I) compiled or printed via the Secretary of Commerce, as Section of or in reference to the Statistical Abstract of America or even the Census of Makers, about the number of models (or price) of a class of items produced and made in The us throughout any period, or