(five) Housing rentals For purposes of the subsection, the rental to others of real property located within an Indian reservation shall be treated given that the Lively perform of the trade or organization in an Indian reservation.
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Any period laid out in the preceding sentence shall not utilize to any house ordered in advance of (or the construction, reconstruction, or erection of which commenced ahead of) the day of The manager order Until the President determines an previously date being in the public desire and specifies this sort of day in the Executive get.
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“(ii) has pledged assets (but only towards the extent of the net honest industry worth of the lessor’s curiosity in these residence), besides residence issue into the settlement or assets instantly or indirectly financed by indebtedness secured by property subject to the settlement, as stability for,
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“(B) Software filed prior to october 21, 1983.—A partnership is described In this particular subparagraph if— “(i) right before Oct 21, 1983, the partnership was structured, a ask for for exemption with regard to such partnership was filed Using the Division of Labor, and A non-public placement memorandum stating the utmost variety of models while in the partnership that might be made available were circulated,
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“(ii) would be to be manufactured on the System using air legal rights more than land obtained by a State authority and identified as site B in the report dated Might thirty, 1984, ready for just a Condition city advancement Company; and
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(ii) Acquisition requirementsAn acquisition of assets fulfills the necessities of this clause if— (I) these kinds of property wasn't employed by the taxpayer at any time previous to this sort of acquisition, and
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