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(ii) Acquisition requirementsAn acquisition of residence meets the requirements of the clause if— (I) such home was not used by the taxpayer Anytime just before these kinds of acquisition, and

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บริษัท เดลต้า อีเลคโทรนิคส์ (ประเทศไทย) จำกัด (มหาชน)

(nine) Normalization guidelines (A) In generalIn order to utilize a normalization means of accounting with respect to any public utility property for functions of subsection (f)(2)— (i) the taxpayer should, in computing its tax expenditure for purposes of building its cost of service for ratemaking uses and reflecting working brings about its controlled publications of account, utilize a technique of depreciation with respect to these kinds of assets that is definitely the same as, as well as a depreciation time period for these kinds of home that's no shorter than, the tactic and period utilized to compute its depreciation expense for this kind of applications; and

ร้านค้าปลีกและผู้จัดจำหน่าย - เป็นพ่อค้าคนกลางที่รับสินค้าจากผู้ผลิตมาจัดจำหน่ายให้กับลูกค้าที่เป็นกลุ่มเป้าหมาย ไม่ว่าจะด้วยการจำหน่ายหน้าร้าน, คลังสินค้า หรือผ่านแค็ตตาล็อกก็ตาม

(D) Election out If a taxpayer will make an election beneath this subparagraph with regard to any course of assets for almost any taxable calendar year, this subsection shall not apply to all residence in these kinds of class put in provider in the course of this sort of taxable yr.

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(ii) any home if, for your 1st taxable 12 months by which these kinds of assets is placed in provider— (I) the quantity allowable as being a deduction beneath this segment (as in influence ahead of the date in the enactment of this paragraph) with respect to these types of assets is bigger than,

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(ii) that is irrevocably disposed of or deserted with the lessor at the termination on the lease by these types of lessee,

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