“(ii) these types of task impacts an existing, about 40 acre general public mass transportation bus-way terminal facility Situated adjacent to an interstate highway;
“(v) the project is an element of a facility to consolidate and modernize the silica creation of these types of Company along with the undertaking was authorised because of the president of these kinds of Company on August 19, 1985.
The Secretary, as a result of an Place of work founded within the Treasury, shall check and assess genuine working experience with regard to all depreciable assets. The reference With this paragraph to subsection (m) of area 167 shall be treated for a reference to such subsection as in impact on the working day prior to the date with the enactment of the Revenue Reconciliation Act of 1990.
(iii) supplies details to such supplier or supplier so that the supplier or service provider can offer energy usage info to customers electronically, and
“(two) Terminal rental adjustment clause.— The time period ‘terminal rental adjustment clause’ implies a provision of the agreement which permits or necessitates the rental price to generally be altered upward or downward by reference to the quantity understood through the lessor beneath the agreement on sale or other disposition of this sort of assets.
“(iii) the marketing and advertising of partnership models in such partnership is concluded not later than two a long time following the afterwards from the date from the enactment of this Act [July 18, 1984] or perhaps the day of publication from the Federal Sign up of these types of exemption from the Department of Labor as well as the mixture range of models in this sort of partnership sold won't exceed the amount explained in clause (i).
“(B) with respect to wages for which the taxpayer claimed the benefits of segment 45A of this kind of Code for a taxable yr on a return submitted before March eighteen, 1997, but only if these kinds of return was the 1st return of tax submitted for these taxable 12 months.”
The advantage of deductions by purpose with the preceding sentence shall be permitted to estates and trusts in the identical fashion as in the case of a person. The allowable deduction shall be apportioned concerning the revenue beneficiaries and the fiduciary in accordance with restrictions prescribed less than segment 642(file).”
(seven) Coordination with nonrevenue regulations Any reference Within this subsection into a provision not contained Within this title shall be handled for applications of this subsection as being a reference to these kinds of provision as in impact on the day of your enactment of the paragraph.
The previous sentence shall only apply to property which would be taken into account if these kinds of amendments did implement.
“(e) Normalization Demands.— “(one) Normally.— A normalization means of accounting shall not be treated as getting used with regard to any public utility home for uses of section 167 or 168 of the Internal Revenue Code of 1986 In case the taxpayer, in computing its expense of company for ratemaking functions and reflecting running brings about its controlled books of account, decreases the excess tax reserve a lot more speedily or to your bigger extent than this kind of reserve will be minimized less than the standard rate assumption method.
the President may possibly by Government buy present for the applying of paragraph (one)(D) to any post or class of content articles made or produced in this kind of foreign region for these kinds of period of time as can be furnished by these Govt buy.
(3). Textual content read as follows: “The time period ‘cellulosic biofuel’ usually means any liquid gasoline which happens to be created from any lignocellulosic or hemicellulosic make a difference that is out there over a renewable or recurring foundation.”
“(I) A project is explained in this subparagraph if it requires not much more than two organic gasoline-fired put together cycle electric powered producing units Just about every having a net electrical capacity of roughly 233 megawatts, plus a gross sales rico168 contract for approximately a single-fifty percent on the output of your 1st device was entered into in December 1985.