26 U.S.C. § 42
- Citation
- 26 U.S.C. § 42 (A)
- 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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Full Text
265 chars(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)