(B) Allocation of bond proceeds For purposes of subparagraph (A), the proceeds of any obligation shall be taken care of as used to finance residence obtained in reference to the issuance of such obligation within the buy during which such home is placed in assistance.
The “vocabulary” of the dictionary referred to throughout the definitions of particular collocations are Individuals text serving as headwords for main entries, and distinguished from word mixtures (“collocations”) which Adhere to the main Portion of specified entries. Inside the XML-tagged Model, these headwords are marked because of the tags . [ PJC ]
บริษัท เดลต้า อีเลคโทรนิคส์ (ประเทศไทย) จำกัด (มหาชน)
(iii) Therapy of successor organizations Any organization that's engaged in routines significantly just like Those people engaged in by a predecessor Firm shall succeed on the remedy under this subparagraph of such predecessor organization.
(B) the modified foundation of these kinds of house shall be diminished by the level of these types of deduction right before computing the quantity otherwise allowable as a depreciation deduction under this chapter for such taxable year and any subsequent taxable calendar year.
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และยังมีอีกสูตรหนึ่งอันนี้ต้องจำนะเอานะครับ หรือถ้าใครพิสูจน์ได้ก็จะดีมากครับ อันนี้ใช้มากเหมือนกันนะครับโดยเฉพาะพวกข้อสอบแข่งขันเนียะชอบออกเหลือเกิน ออกเกินหลักสูตรนีแหละครับ
(ii) any house if, to the 1st taxable yr where these kinds of home click here is positioned in services— (I) the amount allowable as being a deduction underneath this part (as in influence prior to the day on the enactment of the paragraph) with regard to this kind of residence is bigger than,
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“(II) a portion the numerator of that is the quantity of times within the taxable calendar year ahead of January 1, 2016, plus the denominator of which can be the volume of days while in the taxable calendar year, plus
these types of house shall be dealt with as originally positioned in service not earlier in comparison to the day of these kinds of past sale.
shall be treated for reasons of determining achieve or decline beneath this title as disposed of by the lessor when so disposed of or deserted.
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