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(ii) any transaction in between users of the exact same affiliated group throughout any taxable calendar year for which a consolidated return is created by this sort of group.

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Below these technique, if timing discrepancies for your residence reverse, the level of the adjustment towards the reserve with the deferred taxes is calculated by multiplying— “(i) the ratio from the mixture deferred taxes for that property on the combination timing variations to the residence as of the start from the time period in problem, by

For needs of subclause (II), there shall only be taken under consideration dividends which are correctly allocable to revenue with the tax-exempt managed entity which wasn't matter to tax below this chapter.

“(ii) is more info usually to be manufactured with a platform making use of air rights in excess of land obtained by a Condition authority and identified as web page B in a very report dated Could 30, 1984, geared up for your State urban development Company; and

“(O) A project is described In this particular subparagraph if— “(i) the job will involve the production and transportation of oil and gas from a properly Found north of the Arctic Circle, and

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(iii) Transportation property For needs of this subparagraph, the expression “transportation property” suggests tangible private assets used in the trade or small business of transporting individuals or residence.

“(II) with respect to which a binding contract to incur major expenses for construction, reconstruction, or rehabilitation was entered into right before March two, 1986, and a few of such expenses are incurred on or right after this kind of day, or

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