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26 U.S.C. § 42

Citation
26 U.S.C. § 42 (A)
Parent Document
26 U.S.C. § 42

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(A) In general The term “ applicable percentage ” means, with respect to any building, the appropriate percentage prescribed by the Secretary for the earlier of— (i) the month in which such building is placed in service, or (ii) at the election of the taxpayer— (I)