Source: https://law.justia.com/codes/us/2018/title-26/subtitle-a/chapter-1/subchapter-b/part-vi/sec-169/
Timestamp: 2020-08-15 14:53:07
Document Index: 589161044

Matched Legal Cases: ['§ 169', '§ 169', '§169', '§104', '§704', '§104', '§3', '§1906', '§2112', '§1309', '§402', '§401']

26 U.S.C. § 169 (2018) - Amortization of pollution control facilities :: 2018 US Code :: US Codes and Statutes :: US Law :: Justia
Justia › US Law › US Codes and Statutes › US Code › 2018 US Code › Title 26 - Internal Revenue Code › Subtitle A - Income Taxes › Chapter 1 - Normal Taxes and Surtaxes › Subchapter B - Computation of Taxable Income › Part VI - Itemized Deductions for Individuals and Corporations › Sec. 169 - Amortization of pollution control facilities
Citation 26 U.S.C. § 169 (2018)
Section Name §169. Amortization of pollution control facilities
The term "certified pollution control facility" means a new identifiable treatment facility which is used, in connection with a plant or other property in operation before January 1, 1976, to abate or control water or atmospheric pollution or contamination by removing, altering, disposing, storing, or preventing the creation or emission of pollutants, contaminants, wastes, or heat and which—
(4) New identifiable treatment facility (A) In general
(f) Amortizable basis (1) Defined
[(h) Repealed. Pub. L. 92–178, title I, §104(f)(2), Dec. 10, 1971, 85 Stat. 502] (i) Life tenant and remainderman
(Added Pub. L. 91–172, title VII, §704(a), Dec. 30, 1969, 83 Stat. 667; amended Pub. L. 92–178, title I, §104(f)(2), Dec. 10, 1971, 85 Stat. 502; Pub. L. 93–625, §3(a), Jan. 3, 1975, 88 Stat. 2109; Pub. L. 94–455, title XIX, §1906(b)(13)(A), title XXI, §2112(b), (c), Oct. 4, 1976, 90 Stat. 1834, 1906; Pub. L. 109–58, title XIII, §1309(a)–(d), Aug. 8, 2005, 119 Stat. 1007; Pub. L. 109–135, title IV, §402(e), Dec. 21, 2005, 119 Stat. 2611; Pub. L. 115–141, div. U, title IV, §401(a)(51), Mar. 23, 2018, 132 Stat. 1186.)
2018—Subsec. (d)(5)(B). Pub. L. 115–141 inserted "a" before "facility".
132 Stat. 1186
Public Law References Public Law 91-172, Public Law 92-178, Public Law 92-500, Public Law 93-625, Public Law 94-455, Public Law 95-95, Public Law 99-514, Public Law 109-58, Public Law 109-135, Public Law 115-141