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For uses on the previous sentence, any exclusion or exemption shall not apply for reasons of identifying the amount of the gross profits so derived, but shall apply for applications of identifying the portion of this kind of gross cash flow issue to tax below this chapter.
วัสดุ, สิ่งของต่างๆ ที่นำมาใช้ในการเรียนการสอน เช่น รูปภาพ บัตรคำ แผนภูมิ ฟิล์มภาพยนต์ เทปบันทึกเสียง ฟิล์มสตริป[เทคโนโลยีการศึกษา]
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บทความภาษานี้ยังเป็นโครง คุณสามารถช่วยวิกิพีเดียได้โดยการเพิ่มเติมข้อมูล
“(2) Exception.— The amendments produced by this segment [amending this area] shall not utilize to any residence with respect to which the taxpayer or even a associated occasion has entered right into a binding deal for the construction thereof on or right before April 11, 2005, or, in the situation of self-created property, has started out construction on or before these types of day.”
(ii) Use of inconsistent estimates and projections The processes and adjustments which might be to generally be treated as inconsistent for uses of clause (i) shall contain any method or adjustment for ratemaking purposes which works by using an estimate or projection from the taxpayer’s tax price, depreciation expense, or reserve for deferred taxes beneath subparagraph (A)(ii) unless this sort of estimate or projection can also be applied, for ratemaking functions, with regard to the other 2 these types of items and with respect to the speed base.
พวกเขาให้ความสำคัญกับวิถีชีวิตของพวกเขาเป็นอันดับแรก
(ii) if the amount allowable for a deduction less than this section with respect to this sort of residence (respecting all elections created by the taxpayer under this portion) differs from the amount that could be allowable as being a deduction under part 167 employing the tactic (including the time period, initial and previous year convention, and salvage worth) accustomed to compute regulated tax cost below clause (i), the taxpayer should make adjustments to a reserve to replicate the deferral of taxes resulting from such variation.
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