“(B) this sort of lessee is obligated to lease the making under an agreement to lease entered into ahead of September 26, 1985, and these types of property is offered for these setting up, and
and these types of home is leased back again through the taxpayer to these person, or is leased to this sort of man or woman, not afterwards than the sooner of your relevant day less than paragraph (two) or the day that is 3 months following these kinds of residence was positioned in assistance.
For needs from the previous sentence, house shall not be handled as acquired following the day on which a prepared binding contract is entered into for these acquisition.
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“(ii) the agreement rate for this sort of models and machines represents at the very least fifty p.c of the total price of these undertaking.
(ii) any assets if, for that 1st taxable 12 months through which these kinds of house is positioned in services— (I) the amount allowable as a deduction less than this portion (as in outcome prior to the date from the enactment of the paragraph) with regard to these kinds of home is bigger than,
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(seven) Coordination with nonrevenue rules Any reference In this particular subsection into a provision not contained On this title shall be handled for purposes of the subsection being a reference to this sort of provision as in effect on the day on the enactment of this paragraph.
“(II) with respect to which a binding deal to incur considerable expenditures for development, reconstruction, or rehabilitation was entered into prior to March two, 1986, and a few of these types of expenditures are incurred on or after these date, or
(seven) Denial of double gain Paragraph (1) shall not use to any skilled next technology biofuel plant residence with regard to which an election has long been produced less than section 179C (relating to election to expense particular refineries).
(5) Property rentals For reasons of the subsection, the rental to Many others of genuine home Positioned within just an Indian reservation shall be treated as the active conduct of a trade or enterprise in an Indian reservation.
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“(G) A venture is described Within this subparagraph if— “(i) the venture is actually a newspaper printing and distribution plant undertaking with respect to which a contract for the purchase of eight printing push units and connected equipment to become installed in a single push line was entered into on January eight, 1985, and
(three) Exclusive rule wherever considerable house placed in service all through very last 3 months of taxable year (A) In generalExcept as delivered in restrictions, if for the duration of any taxable yr— (i) the aggregate bases of residence to which this area applies placed in company over the previous 3 months of your taxable 12 months, exceed