26 U.S.C. § 42

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

Other Sections in This Document (472)

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(ii) Limitation The increase in the adjusted basis of any building which is taken into account by reason of clause (i) shall not exceed the sum of— (I)