“(ii) these kinds of task influences an existing, about 40 acre public mass transportation bus-way terminal facility Found adjacent to an interstate freeway;
shall constitute prima facie evidence of the total variety of all units of this sort of class of products manufactured and made in the United States in this kind of period.
“(5) Special procedures for property A part of learn programs of built-in tasks.—The amendments made by portion 201 shall not apply to any property placed in services pursuant to some grasp program which can be Plainly identifiable as of March 1, 1986, for any task explained in almost any of the next subparagraphs of the paragraph: “(A) A undertaking is described With this subparagraph if— “(i) the project consists of production platforms for offshore drilling, oil and gasoline pipeline to shore, method and storage facilities, along with a marine terminal, and
(iii) Remedy of successor corporations Any Business that's engaged in activities considerably comparable to These engaged in by a predecessor Group shall succeed to your treatment under this subparagraph of these predecessor Firm.
(G) any home that's owned by a domestic corporation or by a United States citizen (apart from a citizen entitled to the many benefits of portion 931 or 933) and that is employed predominantly inside of a possession of The usa by these types of a corporation or such a citizen, or by a corporation produced or arranged in, or beneath the law of, a possession of The usa;
For needs of your previous sentence, any exclusion or exemption shall not submit an application for reasons of analyzing the amount of the gross cash flow so derived, but shall apply for reasons of deciding the percentage of these gross cash flow matter to tax underneath this chapter.
(B) Other go-thru entities; tiered entities Rules just like the rules of subparagraph (A) shall also utilize in the case of any go-thru entity in addition to a partnership As well as in the situation of tiered partnerships and various entities.
“(iii) the undertaking is carried out by a Maine corporation and consists of the modernization of pulp and paper mills in Millinocket and/or East Millinocket, Maine, or
“(iii) a memorandum of being familiar with with regard to these types of joint use and development task is executed by a condition Section of transportation, this type of county regional mass transit district in addition to a Group redevelopment company on or before December 31, 1986, and
(B) Procedure of lessor enhancements which are abandoned at termination of leaseAn advancement— (i) that is made by the lessor of leased house for the lessee of these property, and
(3) Exclusive regulations for sure high technologies tools (A) Exemption exactly where lease term is 5 yrs or significantly less For reasons of the portion, the expression “tax-exempt use residence” shall not involve any competent technological equipment When the lease towards the tax-exempt entity contains a lease term of 5 many years or a lot less.
“(B) The usa or an agency or instrumentality thereof has not furnished an indemnification in opposition to the lack of all or perhaps a part of the tax Advantages claimed beneath the lease or services deal.
“(ii) the rico168 contract rate for these units and tools represents at least 50 % of the whole cost of this kind of venture.
“(File) The development of A 3-Tale Office environment setting up that should function the house Office environment for an insurance team and its affiliated providers, with regard to which a metropolis agreed to transfer its ownership from the land for your venture inside a Redevelopment Agreement executed on September eighteen, 1985, the moment specified problems are satisfied.