(vii) supplies that the customer doesn't have any legal obligation to generate the many payments referred to in clause (ii) set forth underneath the contract, and that at the conclusion of Just about every payment period of time the customer could possibly keep on to employ the consumer residence by building the payment for another payment time period or return these kinds of assets for the hire-to-have vendor in very good Functioning get, wherein case the customer doesn't incur any even more obligations under the contract and is not entitled into a return of any payments Formerly designed underneath the agreement, and
(ii) included less than part 951 while in the gross earnings of a U.s. shareholder to the taxable yr with or inside which ends the taxable year from the controlled foreign Company wherein this sort of money was derived.
(4) Exception for sure assets made use of outside United StatesSubparagraph (A) of paragraph (1) shall not implement to— (A) any plane which is registered by the Administrator of the Federal Aviation Agency and which can be operated to and from The usa or is operated beneath contract with The us;
(five) Modifications in use The Secretary shall, by laws, provide for the tactic of analyzing the deduction allowable less than area 167(a) with regard to any tangible check here home for virtually any taxable yr (plus the succeeding taxable several years) throughout which such assets improvements standing beneath this segment but carries on being held by the identical man or woman.
ในคณิตศาสตร์ทั่วไป σ ตัวเล็กโดยทั่วไปแทนองศาที่ไม่ทราบค่า และรูปย่อของ "นับได้" ส่วน Σ โดยทั่วไปใช้แทนผลรวม เช่น:
สมบัติซัมเมชั่น ∑ หรือ ซิกม่า ในทางคณิตศาสตร์
ประจวบคีรีขันธ์ บจ.วานา วัฒนา จำกัด
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(III) the consumer of this kind of assets following the previous sale for the duration of this sort of 3-thirty day period time period stays the same as when this kind of residence was initially put in support,
(iii) Transportation assets For functions of this subparagraph, the expression “transportation assets” indicates tangible personal assets Utilized in the trade or business enterprise of transporting individuals or house.
In relation to basic Attributes of material, σ is usually accustomed to signify electrical conductivity.
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ในการเล่นแร่แปรธาตุ Σ บางครั้งใช้แทนน้ำตาล