“(I) to get constructed higher than a public railroad station used from the countrywide railroad passenger corporation and commuter railroads serving two States; and
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Ese palabrejo no es más que la matricula del WiFi de cualquier dispositivo, y con ese número puedes hacer que solo ciertos aparatos se puedan conectar o lo contrario, que un dispositivo concreto no se pueda conectar.
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“(II) which was leased in just three months immediately after this sort of assets was placed in provider by the lessee, and
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(II) these kinds of home is bought by these kinds of lessor or any subsequent purchaser inside 3 months once the date such assets was originally put in support (or, in the situation of a number of models of home issue to precisely the same lease, inside three months after the day the ultimate unit is put in services, As long as the period involving the time the 1st unit is positioned in company and time the final device is placed in provider does not exceed 12 months), and
“(II) any get recognized by a tax-exempt entity on any disposition of an fascination in such entity (and any dividend or curiosity been given or accrued by a tax-exempt entity from this sort of tax-exempt managed entity) shall be addressed as unrelated enterprise taxable money for reasons of part 511.
(D) Deduction permitted in computing least tax For purposes of figuring out substitute bare minimum taxable cash flow underneath part fifty five, the deduction beneath subsection (a) for skilled reuse and recycling residence shall be decided underneath this part without the need of regard to any adjustment less than portion fifty six.
(D) Exception wherever property Utilized in unrelated trade or small business The term “tax-exempt use house” shall not involve any portion of a residence if such part is predominantly used by the tax-exempt entity (right or via a partnership of which this kind of entity can be a husband or wife) in an unrelated trade or enterprise the profits of which happens to be topic to tax beneath area 511.
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The benefit of deductions by explanation on the preceding sentence shall be allowed to estates and trusts in the same fashion as in the situation of someone. The allowable deduction shall be apportioned among the earnings beneficiaries and also the fiduciary in accordance with polices prescribed less than part 642(f).”
(five) Changes in use The Secretary shall, by laws, give for the strategy of analyzing the deduction allowable under area 167(a) with respect to any tangible house for almost any taxable 12 months (as well as succeeding taxable decades) during which this kind of home adjustments status below this segment but continues to become held by the identical individual.
“(D) this sort of home is part of the wastewater procedure facility (situated in Cameron County, Texas, in one mile of town of Harlingen), an software for the wastewater discharge permit was filed with respect to this sort of facility on December 4, 1985, and a Town Commission authorized a letter of intent relating to a company settlement with respect to this kind of facility on August seven, 1986; or maybe a wastewater facility (located in Harlingen, Texas) that is a subject of these letter of intent and service agreement and the look of which was contracted for within a letter of intent dated January 23, 1986.