26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (b)
Parent Document: 26 U.S.C. § 42
Jurisdiction: United States (federal)
Original Source: https://www.law.cornell.edu/uscode/text/26/42 ↗

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(b) Applicable percentage: 70 percent present value credit for certain new buildings; 30 percent present value credit for certain other buildings