(II) these types of property is bought by these types of lessor or any subsequent purchaser within just 3 months after the day these types of assets was initially positioned in provider (or, in the case of a number of models of property subject to the identical lease, within just three months following the date the ultimate device is positioned in company, so long as the interval amongst the time the 1st unit is placed in assistance and some time the final unit is placed in assistance would not exceed 12 months), and
shall constitute prima facie evidence of the overall amount of all units of these class of solutions produced and generated in the United States in this kind of period.
“(ii) leased via the taxpayer soon after November one, 1983, if on or in advance of such date the taxpayer entered into a prepared binding deal requiring the taxpayer to lease these kinds of house.
(nine) Normalization rules (A) In generalIn buy to implement a normalization technique of accounting with respect to any general public utility residence for uses of subsection (f)(two)— (i) the taxpayer should, in computing its tax expenditure for purposes of building its cost of service for ratemaking applications and reflecting functioning leads to its controlled guides of account, make use of a approach to depreciation with regard to these kinds of property that's similar to, in addition to a depreciation time period for this kind of property which is no shorter than, the tactic and period accustomed to compute its depreciation expenditure for this kind of uses; and
“(two) Terminal rental adjustment clause.— The time period ‘terminal rental adjustment clause’ means a provision of an agreement which permits or demands the rental price to be modified upward or downward by reference to the quantity recognized through the lessor beneath the arrangement on sale or other disposition of these types of home.
“(ii) the rico168 quantity which might be the balance in this kind of reserve if the quantity of these reserve had been based on assuming that the company amount reductions presented in this Act [see Tables for classification] have been in impact for all prior periods.
“(II) marketed and leased back by these types of human being in 3 months once the day this sort of home was originally placed in assistance,
(ii) of the United States individual (aside from a company explained in clause (i)) but only if the rolling inventory is not really leased to one or more overseas folks for periods aggregating greater than twelve months in almost any 24-thirty day period period of time;
(7) Denial of double benefit Paragraph (one) shall not utilize to any qualified 2nd era biofuel plant house with respect to which an election has long been created below part 179C (relating to election to price particular refineries).
“(D) Certain more tasks.—A undertaking is described On this subparagraph whether it is explained in any of the subsequent clauses of this subparagraph and the first developer of all these types of initiatives is identical human being: “(i) A project is explained During this clause if the development agreement with regard thereto was entered into all through April 1984 and the believed cost of the venture is roughly $194,000,000.
(ii) any transaction amongst customers of the same affiliated team all through any taxable yr for which a consolidated return is produced by these team.
“(iii) important segments of these kinds of task have been the subject of one or more conditional designations granted by a State or an company, instrumentality, or political subdivision thereof to one or more developers prior to January one, 1985.
This kind of phrase also includes a provision of an agreement which requires a lessee who is a dealer in motor automobiles to get the motorized vehicle for a predetermined price after which resell these types of vehicle where these provision achieves significantly exactly the same outcomes as a provision described during the previous sentence.
For reasons of this paragraph, the phrase ‘capable individual’ suggests any person whose rights in this type of deal or this sort of assets are transferred to the taxpayer, but only if these kinds of residence is not placed in support in advance of such rights are transferred towards the taxpayer.