INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

26 U.S.C. § 42

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

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In the case of a building which the taxpayer elects to take into account under clause (i), the period under subparagraph (A) for such building shall end at the close of the 12-month period applicable to the prior building . (iii) Date prior building is treated as placed in service