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26 U.S.C. § 42

Citation
26 U.S.C. § 42
Parent Document
26 U.S.C. § 42

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If a building (or an interest therein) is disposed of during any year for which credit is allowable under subsection (a), such credit shall be allocated between the parties on the basis of the number of days during such year the building (or interest) was held by each. In any such case, proper adjustments shall be made in the application of subsection (j).