(ii) Acquisition requirementsAn acquisition of residence meets the necessities of the clause if— (I) this kind of home wasn't used by the taxpayer Anytime just before these types of acquisition, and

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ฐานข้อมูลธุรกิจ บริษัทกลุ่มอุตสาหกรรม

(iii) Treatment of successor companies Any organization which happens to be engaged in pursuits significantly just like All those engaged in by a predecessor Corporation shall thrive on the treatment method below this subparagraph of these kinds of predecessor Corporation.

(B) the altered basis of this sort of property shall be lowered by the quantity of these types of deduction just before computing the amount in any other case allowable for a depreciation deduction below this chapter for such taxable yr and any subsequent taxable calendar year.

ฐานข้อมูลธุรกิจ บริษัทกลุ่มอุตสาหกรรม

ประจวบคีรีขันธ์ บจ.บ้านไร่ กุ๊กไก่ จำกัด

“(e) Normalization Necessities.— “(one) On the whole.— A normalization method of accounting shall not be addressed as being used with regard to any community utility house for applications of part 167 or 168 of The inner Earnings Code of more info 1986 When the taxpayer, in computing its expense of company for ratemaking applications and reflecting operating leads to its controlled textbooks of account, decreases the surplus tax reserve much more quickly or into a increased extent than these kinds of reserve could well be minimized less than the common fee assumption strategy.

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นอกจากผลบวกแล้ว เรายังสามารถใช้ซิกมาในการหาผลต่าง (ผลลบ) ได้อีกด้วย

(7) Coordination with nonrevenue legal guidelines Any reference During this subsection to a provision not contained In this particular title shall be dealt with for functions of this subsection to be a reference to this kind of provision as in effect on the day from the enactment of the paragraph.

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