(II) such assets is sold by such lessor or any subsequent purchaser in just three months once the date such home was originally placed in services (or, in the case of numerous units of house issue to the exact same lease, within just 3 months after the day the ultimate device is put in company, As long as the period between enough time the very first unit is positioned in support and enough time the final device is positioned in company won't exceed twelve months), and
(D) More depreciation can be claimed only once If this paragraph relates to any specified plant, these specified plant shall not be dealt with as competent home while in the taxable calendar year through which put in support.
if the premiums for these types of furnishing or sale, as the situation may be, are already founded or accepted by a Point out or political subdivision thereof, by any agency or instrumentality of the United States, or by a general public services or community utility Fee or other equivalent body of any Point out or political subdivision thereof.
(iii) Treatment method of successor companies Any Firm which is engaged in pursuits significantly much like those engaged in by a predecessor Corporation shall realize success to the procedure underneath this subparagraph of this kind of predecessor organization.
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“(II) which was leased in 3 months immediately after this kind of house was put in services by the lessee, and
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(iv) offers a beginning day and also a greatest length of time for which the contract may be in effect that doesn't exceed 156 weeks or 36 months from these kinds of starting day (including renewals or choices to extend),
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(seven) Coordination with nonrevenue regulations Any reference On this subsection to the provision not contained During this title shall be taken care of for applications of this subsection like a reference to these types of provision as in impact on the date from the enactment of the paragraph.
(three) Home to which straight line system appliesThe applicable depreciation method shall be the straight line approach in the situation of the subsequent residence: (A) Nonresidential actual residence.
เจนจิรา คุณะดิลก (พี่เจน ติวมาสเตอร์)
ซัมเมชั่น หรือ ซิกม่า ∑ เป็นเครื่องหมายที่ใช้ในการหาผลรวมของอนุกรมหรือลำดับที่มีรูปทั่วไปเป็นพหุนามกำลังไม่เกินสาม