“(D) Unique rule for greenville auditorium board.— For uses of the paragraph, significant official governmental action taken with the Greenville County Auditorium Board of Greenville, South Carolina, right before May 23, 1983, shall be handled as considerable official governmental action with respect for the coliseum facility matter into a binding agreement to lease which was in effect on January 1, 1985.
(D) More depreciation can be claimed just once If this paragraph relates to any specified plant, these specified plant shall not be taken care of as competent property during the taxable year wherein put in assistance.
“(D) A task is explained Within this subparagraph if— “(i) these project is an element of a flat rolled product modernization plan which was initially offered to the Board of Administrators of the taxpayer on July 8, 1983,
“The amendments made by this section [amending this portion and sections 1400L and 1400N of the title] shall use to assets positioned in service immediately after December 31, 2007, in taxable a long time ending just after these kinds of day.”
(G) any home which is owned by a domestic Company or by a Usa citizen (other than a citizen entitled to the advantages of part 931 or 933) and which can be made use of predominantly in the possession of America by these kinds of an organization or such a citizen, or by a company created or arranged in, or beneath the regulation of, a possession of The us;
“(I) to get manufactured over a community railroad station used by the countrywide railroad passenger Company and commuter railroads serving two States; and
“(B) with respect to wages for which the taxpayer claimed the benefits of area 45A of these kinds of Code for a taxable year on the return filed in advance of March eighteen, 1997, but provided that these types of return was the initial return of tax filed for this sort of taxable 12 months.”
(III) is positioned in services in reference to the taxpayer’s active conduct of the trade or organization within an Indian reservation.
“(iv) Particular tools utilized by particular sellers.— For reasons of the subparagraph, any Particular applications owned by a taxpayer described in subclause (I) of clause (i) that happen to be used by a vendor only for your manufacture of ingredient elements available for purchase for the taxpayer shall be addressed as automotive manufacturing house applied straight by these taxpayer.
“(7) Whether or not the rico168 ACRS deductions along with the financial commitment tax credit score are allowable to exactly the same taxpayer;
“(B) The amendments made by segment 201 shall not use to any task for rehabilitation of regional railroad legal rights of way and Attributes such as grade crossings which was approved with the Board of Administrators of these kinds of enterprise prior to Oct 1985; and/or was modified, altered or enlarged as a result of termination of business contracts, but accepted by explained Board of Administrators no later on than January thirty, 1986, and and that is in the general public fascination, and which happens to be issue to binding contracts or substantive commitments by December 31, 1987.
(A) to some sewage or good waste disposal facility, an air or drinking water air pollution Manage facility or maybe a facility which has obtained an urban progress action grant below part 119 of the Housing and Community Growth Act of 1974.
For purposes with the preceding sentence, these segment three(d) shall be applied by managing the term “previous Indian reservations in Oklahoma” as including only lands which might be inside the jurisdictional space of an Oklahoma Indian tribe (as determined by the Secretary of the inside) and therefore are identified by such Secretary as qualified for trust land standing underneath 25 CFR Element 151 (as in impact on the day in the enactment of the sentence).
(ii) which is irrevocably disposed of or abandoned from the lessor within the termination on the lease by this kind of lessee,