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Page 160
REPEAL OF INVESTMENT TAX CREDIT A. Property placed in service after 1985 does not qualify for ITC unless it falls within the transitional rules . These details have been discussed in another portion of this program .
REPEAL OF INVESTMENT TAX CREDIT A. Property placed in service after 1985 does not qualify for ITC unless it falls within the transitional rules . These details have been discussed in another portion of this program .
Page 171
Thus , for most utility property , that is property in the 15- and 20 - year class , prop- erty must be placed in service by January 1 , 1991 , in order for the transition rules to apply . Investment Tax Credit The investment tax credit ...
Thus , for most utility property , that is property in the 15- and 20 - year class , prop- erty must be placed in service by January 1 , 1991 , in order for the transition rules to apply . Investment Tax Credit The investment tax credit ...
Page 209
The new Act contains a plant facility rule that is comparable to the equipped build- ing rule ( see above ) . ... as passed by Congress , the application of the transitional rules ( for ACRS as well as for ITC ) is conditioned on the ...
The new Act contains a plant facility rule that is comparable to the equipped build- ing rule ( see above ) . ... as passed by Congress , the application of the transitional rules ( for ACRS as well as for ITC ) is conditioned on the ...
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