Assertion: financial institution | /r/CapableOf | qualify institution
Facets:
Source sentences:
text: Section 141.02 includes some provisions that apply to financial institutions that are qualifying institutions (e.g., the application to use pre-approved methods); some provisions that apply to financial institutions that are not qualifying institutions (e.g., the election to use the prescribed percentage); and some provisions that may apply to all financial institutions (e.g., the allocation rules for excluded inputs).