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Page 170
However , if more than 40 percent of the aggregate basis of all such property placed in service during the taxable year , is placed in service during the last quarter of the year , the mid - quarter convention will apply to all such ...
However , if more than 40 percent of the aggregate basis of all such property placed in service during the taxable year , is placed in service during the last quarter of the year , the mid - quarter convention will apply to all such ...
Page 209
Placed - in - Service Deadlines for ACRS Transitional Property . Under the Senate version of the Tax Reform Act of 1986 , property placed in service after December 31 , 1986 , but falling within any of the above - listed categories ...
Placed - in - Service Deadlines for ACRS Transitional Property . Under the Senate version of the Tax Reform Act of 1986 , property placed in service after December 31 , 1986 , but falling within any of the above - listed categories ...
Page 215
Placed - in - Service Deadlines for ITC Transitional Property . For purposes of the ITC transitional rules , the applicable placed - in - service deadlines are : ( 1 ) for property with an ADR midpoint less than five years , July 1 ...
Placed - in - Service Deadlines for ITC Transitional Property . For purposes of the ITC transitional rules , the applicable placed - in - service deadlines are : ( 1 ) for property with an ADR midpoint less than five years , July 1 ...
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Bibliographic information
| Title | Proceedings of the Annual Iowa State University Regulatory Conference on Public Utility Valuation and the Rate Making Process, Volume 26 |
| Contributors | Iowa State University. Engineering Extension Service, Iowa State University. Industrial Engineering Department |
| Publisher | Iowa State University., 1987 |
| Original from | the University of Michigan |
| Digitized | 26 Aug 2006 |
| Export Citation | BiBTeX EndNote RefMan |