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26 U.S.C. § 169 — Amortization of pollution control facilities
Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of deduction** Every person, at his election, shall be entitled to a deduction with respect to the amortization of the amortizable basis of any certified pollution control facility (as defined in subsection (d)), based on a period of 60 months. Such amortization deduction shall be an amount, with respect to each month of such period within the taxable year, equal to the amortizable basis of the pollution control facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in the period. Such amortizable basis at the end of the month shall be computed without regard to the amortization deduction for such month. The amortization deduction provided by this section with respect to any month shall be in lieu of the depreciation deduction with respect to such pollution control facility for such month provided by section 167. The 60-month period shall begin, as to any pollution control facility, at the election of the taxpayer, with the month following the month in which such facility was completed or acquired, or with the succeeding taxable year.
**(b) Election of amortization** The election of the taxpayer to take the amortization deduction and to begin the 60-month period with the month following the month in which the facility is completed or acquired, or with the taxable year succeeding the taxable year in which such facility is completed or acquired, shall be made by filing with the Secretary, in such manner, in such form, and within such time, as the Secretary may by regulations prescribe, a statement of such election.
**(c) Termination of amortization deduction** A taxpayer which has elected under subsection (b) to take the amortization deduction provided in subsection (a) may, a
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Source location: Title 26, Chapter 1, § 169; chapter-001-normal-taxes-and-surtaxes.md
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**(a) Allowance of deduction** Every person, at his election, shall be entitled to a deduction with respect to the amortization of the amortizable basis of any certified pollution control facility (as defined in subsection (d)), based on a period of 60 months. Such amortization deduction shall be an amount, with respect to each month of such period within the taxable year, equal to the amortizable basis of the pollution control facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in the period. Such amortizable basis at the end of the month shall be computed without regard to the amortization deduction for such month. The amortization deduction provided by this section with respect to any month shall be in lieu of the depreciation deduction with respect to such pollution control facility for such month provided by section 167. The 60-month period shall begin, as to any pollution control facility, at the election of the taxpayer, with the month following the month in which such facility was completed or acquired, or with the succeeding taxable year.
**(b) Election of amortization** The election of the taxpayer to take the amortization deduction and to begin the 60-month period with the month following the month in which the facility is completed or acquired, or with the taxable year succeeding the taxable year in which such facility is completed or acquired, shall be made by filing with the Secretary, in such manner, in such form, and within such time, as the Secretary may by regulations prescribe, a statement of such election.
**(c) Termination of amortization deduction** A taxpayer which has elected under subsection (b) to take the amortization deduction provided in subsection (a) may, at any time after making such election, discontinue the amortization deduction with respect to the remainder of the amortization period, such discontinuance to begin as of the beginning of any month specified by the taxpayer in a notice in writing filed with the Secretary before the beginning of such month. The depreciation deduction provided under section 167 shall be allowed, beginning with the first month as to which the amortization deduction does not apply, and the taxpayer shall not be entitled to any further amortization deduction under this section with respect to such pollution control facility.
**(d) Definitions and special rules** For purposes of this section—
(1) **Certified pollution control facility** — The term “certified pollution control facility” means a new identifiable treatment facility which is used, in connection with a plant or other property in operation before January 1, 1976, to abate or control water or atmospheric pollution or contamination by removing, altering, disposing, storing, or preventing the creation or emission of pollutants, contaminants, wastes, or heat and which—
(A) the State certifying authority having jurisdiction with respect to such facility has certified to the Federal certifying authority as having been constructed, reconstructed, erected, or acquired in conformity with the State program or requirements for abatement or control of water or atmospheric pollution or contamination;
(B) the Federal certifying authority has certified to the Secretary (i) as being in compliance with the applicable regulations of Federal agencies and (ii) as being in furtherance of the general policy of the United States for cooperation with the States in the prevention and abatement of water pollution under the Federal Water Pollution Control Act, as amended ([33 U.S.C. 466](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title33-section466&num=0&edition=prelim) et seq.), or in the prevention and abatement of atmospheric pollution and contamination under the Clean Air Act, as amended ([42 U.S.C. 1857](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1857&num=0&edition=prelim) et seq.); and
(C) does not significantly—
(i) increase the output or capacity, extend the useful life, or reduce the total operating costs of such plant or other property (or any unit thereof), or
(ii) alter the nature of the manufacturing or production process or facility.
(2) **State certifying authority** — The term “State certifying authority” means, in the case of water pollution, the State water pollution control agency as defined in section 13(a) of the Federal Water Pollution Control Act and, in the case of air pollution, the air pollution control agency as defined in section 302(b) of the Clean Air Act. The term “State certifying authority” includes any interstate agency authorized to act in place of a certifying authority of the State.
(3) **Federal certifying authority** — The term “Federal certifying authority” means, in the case of water pollution, the Secretary of the Interior and, in the case of air pollution, the Secretary of Health and Human Services.
(4) **New identifiable treatment facility**
(A) *In general* — For purposes of paragraph (1), the term “new identifiable treatment facility” includes only tangible property (not including a building and its structural components, other than a building which is exclusively a treatment facility) which is of a character subject to the allowance for depreciation provided in section 167, which is identifiable as a treatment facility, and which is property—
(i) the construction, reconstruction, or erection of which is completed by the taxpayer after December 31, 1968, or
(ii) acquired after December 31, 1968, if the original use of the property commences with the taxpayer and commences after such date.
In applying this section in the case of property described in clause (i) there shall be taken into account only that portion of the basis which is properly attributable to construction, reconstruction, or erection after December 31, 1968.
(B) *Certain facilities placed in operation after April 11, 2005* — In the case of any facility described in paragraph (1) solely by reason of paragraph (5), subparagraph (A) shall be applied by substituting “April 11, 2005” for “December 31, 1968” each place it appears therein.
(5) **Special rule relating to certain atmospheric pollution control facilities** — In the case of any atmospheric pollution control facility which is placed in service after April 11, 2005, and used in connection with an electric generation plant or other property which is primarily coal fired—
(A) paragraph (1) shall be applied without regard to the phrase “in operation before January 1, 1976”, and
(B) in the case of a facility placed in service in connection with a plant or other property placed in operation after December 31, 1975, this section shall be applied by substituting “84” for “60” each place it appears in subsections (a) and (b).
**(e) Profitmaking abatement works, etc.** The Federal certifying authority shall not certify any property under subsection (d)(1)(B) to the extent it appears that by reason of profits derived through the recovery of wastes or otherwise in the operation of such property, its costs will be recovered over its actual useful life.
**(f) Amortizable basis**
(1) **Defined** — For purposes of this section, the term “amortizable basis” means that portion of the adjusted basis (for determining gain) of a certified pollution control facility which may be amortized under this section.
(2) **Special rules**
(A) If a certified pollution control facility has a useful life (determined as of the first day of the first month for which a deduction is allowable under this section) in excess of 15 years, the amortizable basis of such facility shall be equal to an amount which bears the same ratio to the portion of the adjusted basis of such facility, which would be eligible for amortization but for the application of this subparagraph, as 15 bears to the number of years of useful life of such facility.
(B) The amortizable basis of a certified pollution control facility with respect to which an election under this section is in effect shall not be increased, for purposes of this section, for additions or improvements after the amortization period has begun.
**(g) Depreciation deduction** The depreciation deduction provided by section 167 shall, despite the provisions of subsection (a), be allowed with respect to the portion of the adjusted basis which is not the amortizable basis.
**(h) Repealed. Pub. L. 92–178, title I, § 104(f)(2), Dec. 10, 1971, 85 Stat. 502]**
**(i) Life tenant and remainderman** In the case of property held by one person for life with remainder to another person, the deduction under this section shall be computed as if the life tenant were the absolute owner of the property and shall be allowable to the life tenant.
**(j) Cross reference** For special rule with respect to certain gain derived from the disposition of property the adjusted basis of which is determined with regard to this section, see section 1245.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Restoration and maintenance of chemical, physical and biological integrity of Nation’s waters; national goals for achievement of objective** The objective of this chapter is to restore and maintain the chemical, physical, and biological integrity of the Nation’s waters. In order to achieve this objective it is hereby declared that, consistent with the provisions of this chapter—
(1) it is the national goal that the discharge of pollutants into the navigable waters be eliminated by 1985;
(2) it is the national goal that wherever attainable, an interim goal of water quality which provides for the protection and propagation of fish, shellfish, and wildlife and provides for recreation in and on the water be achieved by July 1, 1983;
(3) it is the national policy that the discharge of toxic pollutants in toxic amounts be prohibited;
(4) it is the national policy that Federal financial assistance be provided to construct publicly owned waste treatment works;
(5) it is the national policy that areawide waste treatment management planning processes be developed and implemented to assure adequate control of sources of pollutants in each State;
(6) it is the national policy that a major research and demonstration effort be made to develop technology necessary to eliminate the discharge of pollutants into the navigable waters, waters of the contiguous zone, and the oceans; and
(7) it is the national policy that programs for the control of nonpoint sources of pollution be developed and implemented in an expeditious manner so as to enable the goals of this chapter to be met through the control of both point and nonpoint sources of pollution.
**(b) Congressional recognition, preservation, and protection of primary responsibilities and rights of States** It is the policy
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Allowance of credit**
(1) **In general** — In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer.
(2) **Year credit allowed** — The credit under paragraph (1) with respect to any expense shall be allowed—
(A) in the case of any expense paid or incurred before the taxable year in which such adoption becomes final, for the taxable year following the taxable year during which such expense is paid or incurred, and
(B) in the case of an expense paid or incurred during or after the taxable year in which such adoption becomes final, for the taxable year in which such expense is paid or incurred.
(3) **$10,000 credit for adoption of child with special needs regardless of expenses** — In the case of an adoption of a child with special needs which becomes final during a taxable year, the taxpayer shall be treated as having paid during such year qualified adoption expenses with respect to such adoption in an amount equal to the excess (if any) of $10,000 over the aggregate qualified adoption expenses actually paid or incurred by the taxpayer with respect to such adoption during such taxable year and all prior taxable years.
(4) **Portion of credit refundable** — So much of the credit allowed under paragraph (1) as does not exceed $5,000 shall be treated as a credit allowed under subpart C and not as a credit allowed under this subpart.
**(b) Limitations**
(1) **Dollar limitation** — The aggregate amount of qualified adoption expenses which may be taken into account under subsection (a) for all taxable years with respect to the adoption of a child by the taxpayer shall not exceed $10,000.
(2) **Income limitation**
(A) *In general* —
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 23
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Findings** The Congress finds—
(1) that the predominant part of the Nation’s population is located in its rapidly expanding metropolitan and other urban areas, which generally cross the boundary lines of local jurisdictions and often extend into two or more States;
(2) that the growth in the amount and complexity of air pollution brought about by urbanization, industrial development, and the increasing use of motor vehicles, has resulted in mounting dangers to the public health and welfare, including injury to agricultural crops and livestock, damage to and the deterioration of property, and hazards to air and ground transportation;
(3) that air pollution prevention (that is, the reduction or elimination, through any measures, of the amount of pollutants produced or created at the source) and air pollution control at its source is the primary responsibility of States and local governments; and
(4) that Federal financial assistance and leadership is essential for the development of cooperative Federal, State, regional, and local programs to prevent and control air pollution.
**(b) Declaration** The purposes of this subchapter are—
(1) to protect and enhance the quality of the Nation’s air resources so as to promote the public health and welfare and the productive capacity of its population;
(2) to initiate and accelerate a national research and development program to achieve the prevention and control of air pollution;
(3) to provide technical and financial assistance to State and local governments in connection with the development and execution of their air pollution prevention and control programs; and
(4) to encourage and assist the development and operation of regional air pollution prevention and control programs.
**(c) Pollution prevention** A prim
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule**
(1) **Ordinary income** — Except as otherwise provided in this section, if section 1245 property is disposed of the amount by which the lower of—
(A) the recomputed basis of the property, or
(B)
(i) in the case of a sale, exchange, or involuntary conversion, the amount realized, or
(ii) in the case of any other disposition, the fair market value of such property,
exceeds the adjusted basis of such property shall be treated as ordinary income. Such gain shall be recognized notwithstanding any other provision of this subtitle.
(2) **Recomputed basis** — For purposes of this section—
(A) *In general* — The term “recomputed basis” means, with respect to any property, its adjusted basis recomputed by adding thereto all adjustments reflected in such adjusted basis on account of deductions (whether in respect of the same or other property) allowed or allowable to the taxpayer or to any other person for depreciation or amortization.
(B) *Taxpayer may establish amount allowed* — For purposes of subparagraph (A), if the taxpayer can establish by adequate records or other sufficient evidence that the amount allowed for depreciation or amortization for any period was less than the amount allowable, the amount added for such period shall be the amount allowed.
(C) *Certain deductions treated as amortization* — Any deduction allowable under section 179, 179B, 179C, 179D, 179E, 181, 190, 193, or 194 shall be treated as if it were a deduction allowable for amortization.
(3) **Section 1245 property** — For purposes of this section, the term “section 1245 property” means any property which is or has been property of a character subject to the allowance for depreciation provided in section 167 and is either—
(A) personal property,
(
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as otherwise provided in this section—
(1) **Additional depreciation after December 31, 1975**
(A) *In general* — If section 1250 property is disposed of after December 31, 1975, then the applicable percentage of the lower of—
(i) that portion of the additional depreciation (as defined in subsection (b)(1) or (4)) attributable to periods after December 31, 1975, in respect of the property, or
(ii) the excess of the amount realized (in the case of a sale, exchange, or involuntary conversion), or the fair market value of such property (in the case of any other disposition), over the adjusted basis of such property,
shall be treated as gain which is ordinary income. Such gain shall be recognized notwithstanding any other provision of this subtitle.
(B) *Applicable percentage* — For purposes of subparagraph (A), the term “applicable percentage” means—
(i) in the case of section 1250 property with respect to which a mortgage is insured under section 221(d)(3) or 236 of the National Housing Act, or housing financed or assisted by direct loan or tax abatement under similar provisions of State or local laws and with respect to which the owner is subject to the restrictions described in section 1039(b)(1)(B) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990), 100 percent minus 1 percentage point for each full month the property was held after the date the property was held 100 full months;
(ii) in the case of dwelling units which, on the average, were held for occupancy by families or individuals eligible to receive subsidies under section 8 of the United States Housing Act of 1937, as amended, or under the provisions of State or local law authorizing similar levels of su
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Foreign tax credit allowed** An estate or trust shall be allowed the credit against tax for taxes imposed by foreign countries and possessions of the United States, to the extent allowed by section 901, only in respect of so much of the taxes described in such section as is not properly allocable under such section to the beneficiaries.
**(b) Deduction for personal exemption**
(1) **Estates** — An estate shall be allowed a deduction of $600.
(2) **Trusts**
(A) *In general* — Except as otherwise provided in this paragraph, a trust shall be allowed a deduction of $100.
(B) *Trusts distributing income currently* — A trust which, under its governing instrument, is required to distribute all of its income currently shall be allowed a deduction of $300.
(C) *Disability trusts*
(i) *In general* — A qualified disability trust shall be allowed a deduction equal to the exemption amount under section 151(d), determined—
(I) by treating such trust as an individual described in section 68(b)(1)(C),11 See References in Text note below. and
(II) by applying section 67(e) (without the reference to section 642(b)) for purposes of determining the adjusted gross income of the trust.
(ii) *Qualified disability trust* — For purposes of clause (i), the term “qualified disability trust” means any trust if—
(I) such trust is a disability trust described in subsection (c)(2)(B)(iv) of section 1917 of the Social Security Act ([42 U.S.C. 1396p](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section1396p&num=0&edition=prelim)), and
(II) all of the beneficiaries of the trust as of the close of the taxable year are determined by the Commissioner of Social Security to have been disabled (within the meaning of section 1614(a
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Federal law — U.S. Code and appendices · legal_authorities
Page 839
TITLE 26—INTERNAL REVENUE CODE
§ 169
‘‘(3) CERTAIN FAILURE TO FILE.—If—
‘‘(A) a lessor or lessee fails to file any return
within the time prescribed by this subsection, and
‘‘(B) such failure is shown to be due to reasonable
cause and not due to willful neglect,
the lessor or lessee shall be treated as having filed a
timely return if a return is filed within a reasonable
time after the failure is ascertained.
‘‘(b) INFORMATION
REQUIRED.—The information re-
quired to be included in the return pursuant to this
subsection is as follows:
‘‘(1) The name, address, and taxpayer identifying
number of the lessor and the lessee (and parent com-
pany if a consolidated return is filed);
‘‘(2) The district director’s office with which the in-
come tax returns of the lessor and lessee are filed;
‘‘(3) A description of each individual property with
respect to which the election is made;
‘‘(4) The date on which the lessee places the prop-
erty in service, the date on which the lease begins
and the term of the lease;
‘‘(5) The recovery property class and the ADR mid-
point life of the leased property;
‘‘(6) The payment terms between the parties to the
lease transaction;
‘‘(7) Whether the ACRS deductions and the invest-
ment tax credit are allowable to the same taxpayer;
‘‘(8) The aggregate amount paid to outside parties
to arrange or carry out the transaction;
‘‘(9) For the lessor only: the unadjusted basis of the
property as defined in section 168(d)(1);
‘‘(10) For the lessor only: if the lessor is a partner-
ship or a grantor trust, the name, address, and tax-
payer identifying number of the partners or the bene-
ficiaries, and the district director’s office with which
the income tax return of each partner or beneficiary
is filed; and
‘‘(11) Such ot
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 169
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 82
TITLE 33—NAVIGATION AND NAVIGABLE WATERS
§§ 461 to 464
Editorial Notes
CODIFICATION
Section was not enacted as part of act June 29, 1888,
ch. 496, 25 Stat. 209, which comprises this subchapter.
Statutory Notes and Related Subsidiaries
CHANGE OF NAME
Department of War designated Department of the
Army and title of Secretary of War changed to Sec-
retary of the Army by section 205(a) of act July 26, 1947,
ch. 343, title II, 61 Stat. 501. Section 205(a) of act July
26, 1947, was repealed by section 53 of act Aug. 10, 1956,
ch. 1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956, en-
acted ‘‘Title 10, Armed Forces’’ which in sections 3010
to 3013 continued Department of the Army under ad-
ministrative supervision of Secretary of the Army.
TRANSFER OF FUNCTIONS
Functions, powers, and duties of Secretary of the
Army and other offices and officers of Department of
the Army under section 401 of this title to extent that
they relate generally to location and clearances of
bridges and causeways in navigable waters of United
States transferred to and vested in Secretary of Trans-
portation by Pub. L. 89–670, § 6(g)(6)(A), Oct. 15, 1966, 80
Stat. 941. Pub. L. 97–449 amended section 401 of this
title to reflect transfer made by section 6(g)(6)(A) of
Pub. L. 89–670, and repealed section 6(g)(6)(A).
SUBCHAPTER IV—POTOMAC RIVER AND
TRIBUTARIES IN DISTRICT OF COLUMBIA
§§ 461 to 464. Repealed. Mar. 3, 1901, ch. 854,
§ 1636, 31 Stat. 1434
Section 461, act May 19, 1896, ch. 208, § 1, 29 Stat. 126,
prohibited deposit of ballast, dirt, ashes or oyster shells
into Potomac River except for purpose of making a
wharf and then only after approval.
Section 462, act May 19, 1896, ch. 208, § 2, 29 Stat. 127,
prohibited deposit of dead fish, dead animals, fruits,
Source: Supplied 2024 U.S. Code historical extraction · 33 U.S.C. § 466
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Federal law — U.S. Code and appendices · legal_authorities
Page 5072
TITLE 42—THE PUBLIC HEALTH AND WELFARE
§ 1856o
ganization associated with the Federal fire-
fighter is legally responsible under the laws
applicable to the foreign fire organization.
(Pub. L. 100–428, § 4, as added Pub. L. 112–74, div.
E, title IV, § 411(5), Dec. 23, 2011, 125 Stat. 1040.)
Editorial Notes
PRIOR PROVISIONS
A prior section 4 of Pub. L. 100–428 was renumbered
section 5 and is classified to section 1856o of this title.
§ 1856o. Funds
Funds available to the Secretary of Agri-
culture or the Secretary of the Interior for wild-
fire protection resources in connection with ac-
tivities under the jurisdiction of such Secretary
may be used to carry out activities authorized
under agreements or otherwise under this sub-
chapter, or for reimbursements authorized under
this subchapter: Provided, That no such funds
may be expended for wildfire protection re-
sources (including personnel) provided by a for-
eign fire organization for wildfire suppression
activities unless the Secretary determines that
no wildfire protection resources (including per-
sonnel) within the United States are reasonably
available to provide wildfire suppression.
(Pub. L. 100–428, § 5, formerly § 4, Sept. 9, 1988, 102
Stat. 1616; renumbered § 5 and amended Pub. L.
112–74, div. E, title IV, § 411(4), (6), Dec. 23, 2011,
125 Stat. 1040, 1041.)
Editorial Notes
PRIOR PROVISIONS
A prior section 5 of Pub. L. 100–428 was classified to
section 1856p of this title prior to repeal by Pub. L.
101–11.
AMENDMENTS
2011—Pub. L. 112–74, § 411(6), substituted ‘‘under this
subchapter’’ for ‘‘under section 1856n(c) of this title’’,
‘‘wildfire protection resources (including personnel)’’
for ‘‘wildfire protection resources or personnel’’ in two
places, and ‘‘provide wildfi
Source: Supplied 2024 U.S. Code historical extraction · 42 U.S.C. § 1857
Stored review status: historical_2024_not_currentness_verified. The source passage cites 42 U.S.C. § 1857. This identifies an authority to review, not proof of applicability.