“(ii) would be to be constructed on the platform using air rights more than land acquired by a Point out authority and identified as internet site B inside a report dated May possibly 30, 1984, geared up for any Point out city enhancement corporation; and
“(B) Certain inland river vessel.—The amendments produced by part 201 shall not implement to a undertaking involving the reconstruction of an inland river vessel docked within the Mississippi River at St.
(ii) any other plant that may have more than one crop or generate of fruits or nuts and which usually incorporates a pre-productive period of in excess of 2 yrs within the time of planting or grafting to time at which these plant starts bearing a marketable crop or generate of fruits or nuts.
Notwithstanding subsection (i)(three)(A)(i), in analyzing a lease term for uses from the previous sentence, there shall not be taken into account any selection from the lessee to resume for the fair industry price hire established at the time of renewal; except the combination interval not taken into consideration by explanation of the sentence shall not exceed 24 months.
these kinds of human being shall not, for reasons of paragraph (two), be handled as possessing placed such home in service in advance of these kinds of home is disposed of basically for the reason that these types of individual rented this sort of home or held these residence for rental.
“(2) Exception.— The amendments created by this portion [amending this area] shall not implement to any residence with respect to which the taxpayer or perhaps a linked bash has entered right into a binding contract for the development thereof on or right before April 11, 2005, or, in the situation of self-manufactured home, has started out building on or prior to such day.”
“(B) Common price assumption approach.—The typical price assumption technique is the tactic beneath which the excess during the reserve for deferred taxes is minimized about the remaining life from the residence as Utilized in its regulated publications of account which gave rise to the reserve for deferred taxes.
“(iii) the venture is carried out by a Maine corporation and involves the modernization of pulp and paper mills in Millinocket and/or East Millinocket, Maine, or
(II) if any percentage of the creating or composition is occupied from the taxpayer, the gross rental profits from this kind of building or structure shall incorporate the rental price of the part so occupied.
“(D) Selected additional jobs.—A task is explained in this subparagraph whether it is explained in any of the following clauses of the subparagraph and the first developer of all these kinds of initiatives is similar human being: “(i) A project is described On this clause if the event agreement with respect thereto was entered into all through April 1984 and also the approximated price of the task is close to $194,000,000.
“(iii) this sort of task is made up of a comprehensive prepare for Assembly network capacity specifications as encompassed inside both: “(I) a November 5, 1985, presentation produced to and accepted via the Chairman of your Board as well as president of your taxpayer, or
(A) to some sewage or stable waste disposal facility, an air or drinking water air pollution control facility or even a facility that has received an urban growth motion grant under part 119 of your Housing and rico168 Community Growth Act of 1974.
(three). Textual content browse as follows: “The expression ‘cellulosic biofuel’ signifies any liquid fuel which is created from any lignocellulosic or hemicellulosic matter that is out there over a renewable or recurring basis.”
(D) Exception the place residence Employed in unrelated trade or business enterprise The time period “tax-exempt use property” shall not include any portion of a property if this kind of portion is predominantly employed by the tax-exempt entity (directly or via a partnership of which such entity is a partner) within an unrelated trade or organization the cash flow of which is issue to tax under portion 511.