roads, bridges, or housing; the processing of meat, fish or other foodstuffs ..... original use of which commences with the taxpayer and commences after such date ..... costs of producing the original copyrighted manuscript, including the cost of ..... or escalator is acquired after June 30, 1963, and the original use of such ..... ), irrespective of the fact that the original construction or erection of such

in the original lease agreement) he will nonetheless satisfy the acquisition

percentage. (4) Amount paid at original issue. (c) Qualified

next filed original Federal income tax return, and the eligible taxpayer ..... filed original Federal income tax return; or (B) The eligible ..... filed by the eligible taxpayer before its next filed original Federal ..... group membership for that year either— (i) In its next filed original ..... its next filed original Federal income tax return. (8) Intra-group

recovery project it was originally injected into, it will not be considered

) after the facility or equipment was originally placed in service, the ..... in section 45Q(3)(A) or (4)(A) after the equipment was originally placed in

filed with the original income tax return for the first taxable year ..... the original return (including extensions) for that taxable year. However

January 5, 1976, in the same form as originally issued. The result is the same ..... “original cost” (as defined for purposes of computing regulated depreciation

originally selected, under paragraph (c)(4) of § 1.48-3, to be taken into ..... which was not originally selected as having been selected in place of the cost ..... originally selected used section 38 property and the newly selected used section 38 ..... is, $3,500 original credit earned minus $1,167 recomputed credit earned ..... (that is, $3,500 original credit earned minus $2,100 recomputed credit

original interest), then such property shall be treated as having ceased to be ..... taxable year 1962 (that is, $2,100 original credit earned minus $1,050 ..... credit earned for the taxable year 1962 (that is, $2,100 original credit earned ..... is increased by $1,050 (that is, $2,100 ($2,100 original credit earned minus ..... credit earned for the taxable year 1962 ($2,100 original credit earned minus