(II) these kinds of residence is sold by such lessor or any subsequent purchaser inside of three months following the day these kinds of assets was originally positioned in service (or, in the case of numerous units of home subject matter to the identical lease, in three months after the date the final unit is put in company, As long as the period concerning time the 1st unit is positioned in provider and enough time the last device is positioned in services would not exceed 12 months), and
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การศึกษาเกี่ยวกับประสิทธิภาพของการดำเนินธุรกิจ เรียกว่า การจัดการ ซึ่งแยกย่อยได้เป็นสาขาหลัก ๆ ได้แก่ การบัญชี, การเงิน, การตลาด, การวางแผนธุรกิจ, ทรัพยากรบุคคล, การจัดการเชิงกลยุทธ์, การผลิต, การบริการ และระบบสารสนเทศเพื่อการจัดการ
(9) Normalization principles (A) In generalIn purchase to utilize a normalization approach to accounting with regard to any public utility residence for purposes of subsection (file)(two)— (i) the taxpayer have to, in computing its tax expenditure for reasons of creating its expense of service for ratemaking reasons and reflecting operating results in its controlled books of account, make use of a means of depreciation with respect to this kind of house which is the same as, plus a depreciation period for these types of house that is certainly no shorter than, the strategy and interval used to compute its depreciation cost for these functions; and
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ประจวบคีรีขันธ์ บจ.ชีระนันท์ จำกัด
For applications of this paragraph, all customers of the identical affiliated group of companies (in the indicating of part 1504 of The interior Income Code of 1986) filing a consolidated return shall be treated as one particular taxpayer.
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สาธารณูปโภค - ให้บริการสาธารณูปโภคขั้นพื้นฐาน เช่น ประปา, ไฟฟ้า, กำจัดขยะ โดยมากจะเป็นหน่วยงานรัฐวิสาหกิจหรือสัมปทาน
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(seven) Election to make use of choice depreciation program (A) Usually When the taxpayer can make an election below this paragraph with regard to any course of assets for just about any taxable 12 months, the alternative depreciation method below this subsection shall implement to all property in such course put in services for the duration of such taxable yr.
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“(III) with regard to which the modified foundation from the lessor would not exceed the altered foundation of the lessee at some time from the lease, or