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(II) such house is offered by this kind of lessor or any subsequent purchaser within just 3 months following the date this sort of house was originally positioned in provider (or, in the case of numerous models of residence issue to a similar lease, in just 3 months following the date the ultimate unit is placed in provider, so long as the period of time concerning enough time the initial unit is placed in services and enough time the final unit is put in company doesn't exceed twelve months), and

(B) switching to the straight line strategy for the 1st taxable 12 months for which utilizing the straight line technique with regard towards the modified foundation as of the start of these types of year will yield a larger allowance.

กรุณาเข้าสู่ระบบก่อนการใช้งาน หรือ สมัครสมาชิก

(nine) Normalization regulations (A) In generalIn purchase to utilize a normalization means of accounting with respect to any public utility house for applications of subsection (f)(2)— (i) the taxpayer ought to, in computing its tax expense for functions of building its cost of support for ratemaking reasons and reflecting functioning leads to its controlled guides of account, utilize a technique of depreciation with respect to this sort of residence that may be similar to, and a depreciation period for this sort of house that is no shorter than, the strategy and interval used to compute its depreciation cost for these kinds of applications; and

(iii) Constructions which include work spaceAn enclosure or construction which offers get the job done space shall be dealt with as just one purpose agricultural or horticultural structure only if these kinds of work Room is entirely for— (I) the stocking, caring for, or gathering of livestock or plants (as the case may be) or their deliver,

(II) any obtain acknowledged by a tax-exempt entity on any disposition of an interest in these types of entity (and any dividend or desire acquired or accrued by a tax-exempt entity from these tax-exempt controlled entity) shall be handled as unrelated business enterprise taxable money for applications of part 511.

บทความที่เนื้อหาบางส่วนรอเพิ่มเติม

the depreciation deduction provided by section 167(a) shall be decided below the choice depreciation technique.

ทราบความหมายของคำศัพท์นี้? กด เพื่อใส่คำนี้พร้อมความหมาย เพื่อเป็นวิทยาทานแก่ผู้ใช้ท่านอื่น ๆ

ถึงแม้ว่าจะไม่ได้ค่าผลต่างจริง ๆ แต่วิธีนี้ก็สามารถใช้ในคิดเลขเร็วเพื่อสร้างจำนวนใหม่ ๆ ได้อีกด้วย

adj. 1. denoting click here a quantity consisting of one much more than nine hundred ninety 9 and just one fewer than one thousand and a person; -- symbolizing the number 1 thousand as Arabic numerals

(three) Residence to which straight line method appliesThe relevant depreciation strategy shall be the straight line approach in the case of the subsequent residence: (A) Nonresidential true property.

(ii) an interconnection that has a transmission pipeline for which a certification being an interstate transmission pipeline is issued with the Federal Electricity Regulatory Fee,

เทคโนโลยีการศึกษา, การประยุกต์เอาระเบียบวิธีการ แนวความคิดต่างๆ ทางวิทยาศาสตร์ ตลอดจนผลิตผลอันเกิดจากผลของวิทยาศาสตร์มาใช้ให้เกิดประโยชน์ทางการศึกษาให้กว้างขวางยิ่งขึ้น[เทคโนโลยีการศึกษา]