...whether the water well farm improvements described in Revenue Ruling 66-89, CB 1966-1, 7, qualify for the t V of subchapter С of chapter 1 (relating to carryovers) is amended b regardless of whether they are unlined or contain replaceable or nonreplaceable casing or lining. Revenue...

...of competent jurisdiction before January 1, 1976, for a determination of such taxpayer's rights to mber of days in the short period, and by adding the zero bracket amount with respect to any film placed in service in any taxable year beginning before January 1, 1975, may...

...203 (e) provided as follows: (e) Treatment of Investment Credit by Federal Regulatory Agencies. — It was the intent of the Congress in providing an...under section 38 of the Internal Revenue Code of 1954, and it is the intent of the Congress In repealing the reduction in basis required by section 48 (g)...

...(1) of the 1964 Act reads : "(e) Treatment of investment credit by Federal regulatory agencies. — It was the Intent of the Congress in providing an...under section 38 of the Internal Revenue Code of 1954, and it is the Intent of the Congress in repealing the reduction in basis required by section 48(g)...

...the Congress in enacting, in the Revenue Act of 1962, the investment credit allowed by section 38 of the Internal Revenue Code of 1954, and it is the intent of the Congress in restoring that credit in this Act, to provide an incentive lor modernization and growth of private...

...of Congress in enacting, in the Revenue Act of 1962. the investment credit allowed by Section 38 of the Internal "Revenue Code of 1954. and it is the intent of the Congress in restoring that credit in this Act, to provide an inventive for modernization and growth of private...

...1964 as prohibiting such flowthrough for regulated industries (Section 203(e) ): It was the intent of Congress in providing an investment credit under Section 38 of the Internal Revenue Code of 1954 and is the intent of Congress in repealing such Code, to Provide an incentive for modernization and...

...(1963) Docket No. CP79-391, e_t al. -80•TREATMENT OF INVESTMENT CREDIT BY FEDERAL REGULATORY AGENCIES. It was the intent of the Congress in providing an...under Section 38 of the Internal Revenue Code of 1954, and it is the intent of the Congress in repealing the reduction in basis required by Section 48(g)...

...follows: TREATMENT OF INVESTMENT CREDIT BY FEDERAL REGULATORY II IRC sec. 167(1)(3)(A). AGENCIES — It was the intent of the Congress in providing an...under section 38 of the Internal Revenue Code of 1954, and it is the intent of the Congress in repealing the reduction in basis required by section 48(g)...

...Revenue Act of 1964 provides as follows: Treatment of investment credit by Federal regulatory agencies: It was the intent of the Congress in providing an...under section 38 of the Internal Revenue Code of 1954, and it is the intent of the Congress in repealing the reduction in basis required by section 48(g)...