280F Sample Clauses

280F. 5T(e) generally ap- plies to passenger automobiles leased after April 2, 1985, in taxable years end- ing after that date. Section 1.280F– 5T(e) does not apply to any passenger automobile that is leased pursuant to a binding contract, which is entered into no later than April 2, 1985, and which is in effect at all times thereafter, but only if the automobile is used under the lease before August 1, 1985. If
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280F. 3T Limitations on recovery deductions and the investment tax credit when the business use per- centage of listed property is not greater than 50 percent (tem- porary).
280F. 7(a) applies to passenger automobiles leased after December 31, 1986, in tax- able years ending after that date. [T.D. 7986, 49 FR 42704, Oct. 24, 1984; as amended by T.D. 8061, 50 FR 46038, Nov. 6, 1985; T.D. 8218, 53 FR 29881, Aug. 9, 1988; T.D. 8473, 58 FR 19060, Apr. 12, 1993; T.D. 9133, 69 FR 35514, June 25, 2004]
280F. 5T(e) does not apply to a pas- xxxxxx automobile, see paragraph (c) (1) and (2) of this section. Section 1.
280F. 6 as defined in section 274(i) and § 1.274– 5(k).

Related to 280F

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