Southland IX-168 - History

Southland IX-168 - History



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Southland
(IX-168: dp. 2,081; 1. 301'; b. 52'10; dr. 17'9; s. 15
k.; a. 1 12-pdr.; cl. Southland)

Southland (IX-168) was built in 1908 at Newport News, Va., by the Newport News Shipbuilding and Drydock Co. as SS Southland. The small steamer operated for the Norfolk and Washington Steamboat Co. on the Potomac River and Chesapeake Bay, transporting passengers and freight between Washington, Alexandria, Old Point Comfort, and Norfolk.

Southland was one of several light-draft, in landwater, steamers acquired by the War Shipping Administration (WSA) in 1942 for transfer to the British Ministry of War Transport. She was returned to representatives of WSA in England the following year. After conversion to accommodate 544 passengers by Thom Tanahill & Sons, Glasgow, Scotland, she was chartered by the United States Navy, on a bare boat basis, and commissioned on 22 May 1944, Lt. S. A. Davis, USNR, in command.

Southland was assigned to the 12th Fleet, formerly the United States Naval Forces in Europe, until early 1945. Since there was doubt that she was capable of crossing the Atlantic safely, she was returned to WSA at Falmouth, England, on 24 July 1945. She was decommissioned the same day and struck from the Navy list on 13 August 1945.

Southland was sold subsequently to Fu Chung International Corp., China, and operated as Hung Yung until scrapped in 1955.


Leyden (IX-167) Class: Photographs

Click on the small photograph to prompt a larger view of the same image.

The first of two very similar vessels built for the Norfolk and Washington Steamboat Co. between 1908 and 1911, Southland is probably shown on this post card in her early years.
The vessels ran on Chesapeake Bay and the Potomac River between Norfolk, Va., and Washington, D.C.

Photo No. None
Source: Posted on www.flickr.com by parkview dc, used with permission

The second of two very similar vessels built for the Norfolk and Washington Steamboat Co. between 1908 and 1911, Northland is probably shown on this post card in her early years.
The vessels ran on Chesapeake Bay and the Potomac River between Norfolk, Va., and Washington, D.C. Northland was renamed Leyden by the Navy when acquired in 1944 to avoid confusion with the Coast Guard cutter Northland .

Photo No. None
Source: Posted on www.flickr.com by parkview dc, used with permission

Photographed on 14 July 1944, possibly at Cherbourg, France.

Photo No. 80-G-356332
Source: U.S. Naval History and Heritage Command

In a nest between USS PC-1233 and USS Southland (IX-168) at Cherbourg, France on 11 August 1944.
The two larger ships served as barracks and station ships at Cherbourg after the Normandy landings.

Photo No. 80-G-255749
Source: U.S. Naval History and Heritage Command

At Cherbourg, France, on 30 August 1944 with USS Southland (IX-168) alongside to port.


Maritime Monday for June 11, 2012

HMS Vernon was a shore establishment or ‘stone frigate’ of the Royal Navy. Vernon was established on 26 April 1876 as the Royal Navy’s Torpedo Branch and operated until 1 April 1996, when the various elements comprising the establishment were split up and moved to different commands.

The second ship to be called HMS Vernon ended her career laid up in Chatham Dockyard as a floating coaling jetty. In 1872 she was moved to become a tender to HMS Excellent for torpedo and mining training. In 1874 she was joined by HMS Vesuvius, an iron screw torpedo vessel. Vesuvius was attached as an Experimental Tender for the conduct of torpedo trials, and remained in the role until 1923.

On 26 April 1876 Vernon was joined by the former steam frigate HMS Ariadne and the lighter Florence Nightingale. These were then commissioned as HMS Vernon, and became the home of the Royal Navy’s Torpedo Branch.

In January 1886 HMS Donegal replaced the original Vernon as a more spacious torpedo school ship. Donegal was renamed Vernon, the original Vernon was renamed Actaeon and took over as the practical workshop.

On 23 April 1895 the hulks were moved to Portchester Creek. Ariadne was replaced as an accommodation hulk by the old HMS Marlborough, which was renamed Vernon II and was connected by bridges to Actaeon and Vernon, jointly named Vernon I. In 1904 HMS Warrior joined the establishment as a floating workshop, power plant and wireless telegraphy school.

inset image: HMS Vernon Figurehead Portsmouth

Don’t you just love it when nature dishes out something scientists have never seen before?

Take phytoplankton, for example. Satellite images tell us that these microscopic marine plants (which, by the way, produce half the oxygen we breath) absolutely love icy coastlines&hellip

Beskrivelse: Norsk konvoi til Murmansk høsten 1943. En av gastene i arbeid med en synkemine. Fotograf: Ukjent — Arkivreferanse: Riksarkivet, PA-1209 NTBs krigsarkiv Uf-118

The Ross Sea, towing a barge with the shuttle mockup, on it’s way to deliver the shuttle to the Johnson Space Center . Photo by OneEighteen

see also: Slideshow and video – Space shuttle Enterprise is carried by barge underneath the Verrazano-Narrows Bridge on June 3, in New York City. Enterprise was on its way to the Intrepid Sea, Air and Space Museum, where it will be on permanent display.

There were built 49 of them &ndash river motorships of project 588. They appeared in the middle of the XX century, in the German Democratic Republic, in Wismar. Most of them are still used and give joy to those who like river trips. Half a century is not a venerable age for motorships. Especially of they are taken care of, painted, modernized&hellip But some of them were not that lucky&hellip

Visits to ships of the royal Navy have always been popular. In this photograph from 1902 these ladies have brought their parasols to protect themselves from the sun as the naval band plays some tunes on the quarterdeck.


HMS Hannibal (1896)

HMS Hannibal was a Majestic class pre-dreadnought battleship and the sixth ship to bear the name HMS Hannibal. In 1906 she underwent a refit, which included a conversion from a coal burner to using oil. She was placed in reserve from 1907, only to be mobilised in July 1914 as a precautionary measure prior to the outbreak of World War I.

From August 1914 to February 1915 Hannibal was a guard ship at Scapa Flow. Later that year, her main armament was removed and she was converted to a troopship, serving in this capacity during the Dardanelles campaign. From November 1915 to the end of the war, she served as a depot ship based in Alexandria, Egypt. She was disposed of in 1920 and scrapped later that year.

Goethe famously described architecture as &ldquofrozen music.&rdquo One shudders to think of a true physical manifestation of cacophonous airport noise: canned voices mumbling over an intercom, the incessant clicking of heels on tile floors, alarms, horns, the blaring of canned television news segments, the general hum of people and technology that exists in these strange liminal micro-cities of departure and arrival&hellip

It is with this anathematic environment in mind that in 1978 musician Brian Eno created the seminal album Ambient 1: Music for Airports. Eno’s project began while waiting for a flight at an airport in Cologne, Germany, on a beautiful Sunday morning. &ldquoThe light was beautiful, everything was beautiful,&rdquo Eno recalls, &ldquoexcept they were playing awful music. And I thought, there’s something completely wrong that people don’t think about the music that goes into situations like this. They spend hundreds of millions of pounds on the architecture, on everything. Except the music.&rdquo

This Week’s Pirate: John Crabbe
1305-1332

Flemish pirate best known for his successful use of a ship-mounted catapult. Once won the favor of Robert the Bruce and acted as a Naval Officer for England during the Hundred Years’ War (after being captured by King Edward III.)

read the pdf

Sidney Howard (1891-1939) was an incredibly prolific playwright and screenwriter, becoming the first person to win both the Pulitzer Prize (for his 1924 play They Knew What They Wanted) and the Academy Award (posthumously, for Gone With the Wind). &ndashsource

bio on wiki: Howard wrote the stage adaption of Humphrey Cobb’s novel Paths of Glory which played on Broadway in 1935. The play was a flop because of its harsh anti-war scenes that alienated the audience, as a WWI veteran Howard wanted to show the horrors of war.

Convinced that the novel should be filmed, Howard wrote, &ldquoIt seems to me that our motion picture industry must feel something of a sacred obligation to make the picture.&rdquo In 1957 Stanley Kubrick did just that with his film Paths of Glory. Howard’s screenplay for Gone with the Wind echoed, perhaps, Paths of Glory, with an unflinching look at the horrors of war.

A lover of the quiet rural life, Sidney Howard died in Tyringham, Massachusetts while working on his 700-acre (2.8 km2) hobby farm. Howard was crushed to death in a garage by his two and one half ton tractor. He had turned the ignition switch on and was cranking the engine to start it when it lurched forward, pinning him against the wall of the garage. Apparently an employee had left the transmission in high gear.

Alien Corn is based on a short story by Somerset Maugham

Kenya is on the brink of building Africa’s first underwater museum, which will be dedicated to studying marine life and shipwrecks.

Designs of the proposed museum, which is expected to be open in 2014, have already begun with the help of US architects and a budget for construction costs is being discussed at government level.

be one of the few countries in the world to have an underwater museum. The US and the United Kingdom have such facilities as well as China, which has the world’s largest underwater museum. Egypt is carrying out studies to also construct an underwater museum but it has not advanced its initiative like Kenya.

The museum will be located in the shores near the town of Malindi, a popular tourist destination. “Shipwrecks attract a lot of fish which feed on micro-organisms on the wood [of the ships] and they are also a habitat for the fish and several other aquatic species. We will partner with many organisations in the study of marine life,” said Bita.

USS Southery (IX-26): a steamer built in 1889 by R. Thompson Sons & Co. at Sunderland, England, was purchased by the United States Navy on 16 April 1898. She was converted to a collier at the Boston Navy Yard and commissioned there on 2 May 1898.

Southery steamed out of Boston on 6 June and, for the remainder of 1898 and into 1899, she cruised the Atlantic coast from Boston to as far south as Jamaica. On 18 February 1899, the converted collier was placed out of commission at the Norfolk Navy Yard and converted to a prison ship.

Southery was moved to Boston on 6 April 1902, where she resumed duty as a prison ship. In early July 1903, the prison ship was shifted to Portsmouth, New Hampshire. In February 1913, she became station ship at Portsmouth.

Her name was struck from the Naval Vessel Register on 1 September, and her hulk sold to Boston Iron and Metal Co. of Baltimore, Maryland on 1 December, 1933.

Spanish cruiser Reina Mercedes: Reina Mercedes was captured by the United States and later salvaged and commissioned into the U.S. Navy. (wiki)

The sunken Reina Mercedes in the channel at Santiago de Cuba

Reina Mercedes , a 3042-ton Alfonso XII class cruiser, was launched at Cartagena, Spain, in September 1887. By 1898, she had become nearly inoperational and was stationed in Cuban waters. During the Spanish-American War, she acted as guardship at Santiago. Partially disarmed to provide guns for coast-defense batteries, she was scuttled to block the Santiago harbor entrance following the great naval battle of 3 July 1898. Raised by the U.S. Navy following the war, she became the USS Reina Mercedes. Never restored to operational condition, the ship was converted to a barracks ship. From 1912 until she was scrapped in 1957, she served as station ship at the U.S. Naval Academy.
Naval Historical Center

USS Wabash (1855) – laid down on 16 May 1854 by the Philadelphia Navy Yard steam screw frigate of the United States Navy that served during the American Civil War. Post-war she continued to serve her country in European operations and eventually served as a barracks ship in Boston, Massachusetts. Sold 15 November in 1912.

Wabash captured the brigantine Sarah Starr off Charleston, South Carolina, on 3 August 1861, and recaptured the American schooner Mary Alice, taken earlier by CSS Dixie. By this date, she had also captured the brigantines Hannah, Balch, and Solferino, along with 22 Confederate prisoners from the four vessels.

Wabash departed Fort Monroe on 29 October 1861 to spearhead the Federal assault on Port Royal, South Carolina. The assembled invasion fleet was the largest yet organized by the Navy, containing 77 vessels and 16,000 Army troops. The combined force secured Port Royal Sound on 7 November 1861 after a furious four-hour battle. Wabash led the battle line in this major strategic Union victory.

Wabash departed the Boston Navy Yard on 17 November 1871 and served as the flagship of Rear Admiral James Alden, commanding the Mediterranean Squadron. She arrived at Cadiz, Spain, on 14 December 1871 and cruised throughout the Mediterranean until 30 November 1873 when she departed Gibraltar, bound for Key West, Florida.

decommissioned on 25 April 1874 at the Boston Navy Yard. In 1875, she was placed in ordinary and served as a housed-over receiving ship from 1876 to 1912. Sold to Boston Iron and Metal Company on 15 November 1912 burned to facilitate salvage of her metal parts.

Horizontal Steeple Engines of the U.S.S. Wabash 2 views
By Merrick and Sons, ca. 1854– Pencil, ink, and colored wash on paper
National Archives and Records Administration, Records of the Bureau of Ships

USS Wabash as receiving ship, fully rigged although her sails have been removed

USS Wabash (1856-1912)- Wash drawing in grey tones by Clary Ray, circa 1900, showing the ship under steam and sail. Navy Art Collection, Washington, DC. More on Naval Historical Center

Found Photos:

Guernsey seafront in the 1960’s St. Peter Port sea front in the late 1960’s, Bucktrouts (wine merchants since 1830) can be seen along with a Herm (smallest of the Channel Islands) boat, next to the crown pier.


SS Alert in Creux Harbour Sark 1903

Launched June 19 1885 — Built for the dual role of tug and passenger vessel, she had two holds, the forward able to carry 38 tons, and the aft 12 tons. There was a saloon aft and a ladies cabin, and she was used throughout the Channel Islands but in so doing had a number of &ldquoincidents&rdquo. On June 6 1892 when off Corbiere, Jersey in fog, she hit the Jailers reef and just managed to make St.Brelades Bay for repairs to be made.

On August 28 1899 when on a round Guernsey trip, she went aground near Lihou Island, then on March 24 1904 she grounded off Herm and in April 1910 she struck rocks in Rocquaine Bay when out on pilots examination.

On March 24 1904 the vessel was sold to the Guernsey Steam Towing & Trading Company, on July 14 1910 she was registered as SERK to release the name for a new vessel.

She remained in service until the end of the 1913 season and then sold to Hadji Husni, renamed HAIRDOULAH, sailing from Guernsey on October 15 bound for Turkey, and was registered at Constanpl. The new owner did not get much use from the ship, as she was sunk on July 27 1915 by the British submarine E 14 in the seas of Marmora, south east of Rodosto.

I like this map a lot, and I like this visualization. I’d be interested to see any other lighthouse maps that anyone can come across.

So, seafarers: the size of the circle and the distance quoted (󈬂 miles”, etc.) is what? How far you can see light from during normal conditions?

USS Buffalo (1892) (later AD-8 1916) – Auxiliary cruiser of the United States Navy, and later a destroyer tender. launched on 31 May 1893 by Newport News Shipbuilding and Dry Dock Company, in Newport News, Virginia, as El Cid. completed in August 1893 and sold to Brazil and renamed Nichtheroy. Purchased by the Navy from the Brazilian Government on 11 July 1898, and renamed Buffalo.Commissioned in ordinary a week later, fitted out as an auxiliary cruiser at New York Navy Yard then placed in full commission on 22 September 1898.

1917-18: Conversion was completed in June 1918, and after loading torpedo equipment at Newport, Rhode Island, she departed for Brest, France, via Bermuda. She then proceeded to Gibraltar, where she operated as station and repair ship to destroyers and sub-chasers. Sold, September 1927.

USS Buffalo at anchor in San Francisco Bay during the Portola Week Festival in Oct. 1913
more photos

“Teddy” the USS Buffalo mascot, circa 1908 6823� px panorama (cropped)

USS Topeka (PG-35) The ship was built in 1881 as the steamer Diogenes by the Howaldtswerke at Kiel, Germany. Acquired by the Navy from the Thames Iron Works, London, England, on 2 April 1898, renamed Topeka and placed in commission the same day. Sold for scrapping, 13 May 1930.

Topeka cleared Falmouth, England, on 19 April 1898 and arrived at Tompkinsville, New York, on 1 May 1898. The following day, she moved to the New York Navy Yard to begin a two-month overhaul during which she received her armament and generally prepared for duty on the Cuban blockade. The gunboat departed New York on 30 June 1898 and, after a five-day stop at Key West, Florida, joined the blockading forces off Havana on 11 July 1898.

built for the Norfolk and Washington Steamboat Co. between 1908 and 1911, Southland is probably shown on this post card in her early years. The vessel transpored passengers and freight on the Chesapeake Bay and the Potomac River between Norfolk, Va., and Washington, D.C., with stops in Alexandria and Old Point Comfort.

Southland was one of several light-draft, inland-water, steamers acquired by the War Shipping Administration (WSA) in 1942 for transfer to the British Ministry of War Transport. She was returned to representatives of WSA in England the following year. After conversion to accommodate 544 passengers by Thorn Tanahill and Sons in Glasgow, Scotland, she was chartered by the United States Navy, on a bare boat basis, and commissioned on 22 May 1944.

Southland was assigned to the 12th Fleet, formerly the United States Naval Forces in Europe, until early 1945. Since there was doubt that she was capable of crossing the Atlantic safely, she was returned to WSA at Falmouth, England on 24 July 1945. She was decommissioned the same day and struck from the Navy list on 13 August 1945.
&ndashwikipedia

USS Southland (IX-168) after major modification
Photographed on 14 July 1944, possibly at Cherbourg, France.

On their way to Italy and France, former President Harry S. Truman, Bess Truman, and Mrs. Samuel Rosenman on the bridge of the ocean liner USS Independence taking a look at the volcano on the Azores Islands, Portugal. Left to right are: Former President Truman, Mrs. Samuel Rosenman, Bess Truman, the Captain, and an unidentified photographer.

Upon its initial release, The Pirate (1948) divided critics, alienated most audiences, lost money, and became a project that all involved — stars Judy Garland and Gene Kelly, director Vincente Minnelli, and composer Cole Porter — preferred to forget. Porter, in fact, decried the fantastical mistaken identity farce as “unspeakably wretched, the worst that money could buy.”

The fact that Garland missed 99 of the 135 days of shooting speaks to her deteriorating mental and physical state, and undoubtedly contributed to the film’s uneven, awkward pacing she was reportedly smoking four packs of cigarettes a day, and hallucinating from her drug use — sometimes requiring the crew to literally carry her off the set in hysterics.

Two ex-Navy buddies travel to a tropical island to help search for a fugitive Nazi and a fortune in diamonds stolen by him during WWII, and encounter multiple dangers at the hand of a gang also seeking the treasure for the island’s corrupt governor.

They were fun because there was never a dull moment during the six or seven weeks. Always plenty of action and many times there were dangerous and close calls. Like once on &lsquoPirates of the High Seas’ with Buster Crabbe they threw five or six of us baddies overboard from the ship we were trying to capture.

We were supposed to swim toward shore, the camera would cut and a motorboat would come out and pick us up&mdashonly the guy couldn’t get it started and we had to swim for shore. The ocean was cold as ice! I’m not a long distance swimmer and never could have made it except for the help of Rusty Wescoatt and another stuntman, Solly.&rdquo

&ldquoPlaying a pirate one other time and stripped to the waist, a guy in back of me tripped and fell, shooting off his gun with 12 gauge shot wadding going into my back. That hurts and can be poisonous, you know! That’s what made them interesting or different, and worthwhile. Hard work, long hours and action!&rdquo

Monkey Fist is a smack-talking, potty mouthed, Yankee hating, Red Sox fan in Baltimore, Maryland. In addition to compiling Maritime Monday, she blogs about nautical art, history, and marine science on Adventures of the Blackgang.

Submit story ideas, news links, photographs, or items of interest to her at [email protected] . She can also out-belch any man.


History

In 1956, Southland cycling officials were invited to submit an event to mark the Invercargill city centenary celebrations. A group of enthusiasts met locally and on Saturday 27 September 1956, the Mayor of Invercargill, Mr Abraham Wachner fired the starting pistol outside of the old Post Office in Dee Street, to officially start the inaugural Tour of Southland. With gravel roads and blustery northerly winds to contend with, Kelvin Hastie from Dunedin prevailed in the three day event and had the honour of being the victor in the first Tour of Southland, an event that would gain high profile for both the sport of Cycling and the province over future years.

From its modest beginnings as a three day event, the Tour has always caught the imagination of the Southland people and the public have traditionally turned out in numbers to see the high profiled event travelling literally past their back doors.

Many of New Zealand's champion cyclists have competed in the Tour of Southland during their careers. Names such as Warwick Dalton, Tino Tabak, Stephen Cox, Jack Swart, Paul Jesson, Graeme Miller, Brian Fowler and others, became household names in Southland and for many of these riders, the Tour of Southland featured prominently in their illustrious careers.

Over the years, the Tour has taken regular progressive steps to ensure the events popularity and success with the most significant change coming in 1995 when the event successfully made the transition to a team's event and in 2002 when the event gained UCI status and became a registered category 2.2 UCI international Tour.

In recent years, the Tour of Southland has attracted many international riders but during its 60 years of history there have only been three international riders who have won the Tour - Mel Powell (Australia) back in 1964 and American rider John Lieswyn in both 2002 and 2004. Mitchell Lovelock-Fay - Australia 2014.


Southland: Excavating the Urban History of Greater Los Angeles

Welcome to Southland, a new blog that explores themes of urbanism in the greater Los Angeles area through the lens of the city's history. Southland is made possible by a content partnership among Gizmodo, the USC Libraries , and the extraordinary collections of L.A. as Subject —an association of more than 230 libraries, museums, official archives, and private collectors, all of which collect, preserve, and make accessible the great and varied narratives of Los Angeles.

Why Los Angeles? Because L.A. is a place of lost landscapes and forgotten infrastructures. Because historical Los Angeles does not always equal the Los Angeles of Hollywood. Because L.A. as Subject represents a unique source of understanding the past, present, and future of Los Angeles and its influence on other world metropolises.

Wallace Stegner once quipped that California is like the rest of America—only more so. And in this unexceptional exceptionalism we find countless stories ripe for mining. The Southland didn't invent the freeway, but it did perfect it . An oil derrick once stood in the middle of a major road. A real estate developer refashioned tidal marshlands into Venetian canals .

In downtown Los Angeles, the city waged war against its topography, tunneling through hills and reshaping the land in the name of progress. In suburban Anaheim, redevelopment erased the town's real main street just as the Disney version rose from freshly bulldozed orange groves.

And inside a horse barn on a Hollywood lemon ranch, Cecil B. DeMille launched an industry that projected Los Angeles's stories, myths, and stereotypes around the world.

In the Southland, urban sins find their cathartic expression, if not redemption, in motion pictures. L.A.'s dismantling of its interurban trolley system? That's Who Framed Roger Rabbit. The city's diversion of a distant watershed? Chinatown.

Needless to say, as works of fiction both films exaggerate the villainy. Did tire and auto manufacturers really conspire, like Judge Doom , to replace trolleys with concrete superhighways? Not exactly . The films also overstate the degree to which these Los Angeles stories are exceptional. San Francisco, for example, dammed the canyon John Muir once called "a second Yosemite" to secure its water supply, and New York City still drains distant watersheds with its own massive aqueducts.

Nobody Walks in L.A.: The Rise of Cars and the Monorails That Never Were

"Who needs a car in L.A.? We got the best public transportation system in the world!" says private

The fossilized mammoths and saber-toothed cats pulled out of the La Brea Tar Pits give lie to the oft-repeated claim that Los Angeles has no history . In fact, people have called the region home for at least ten millennia. The emergence of Southern California's modern postwar metropolis—even the arrival of the Franciscan padres in the 1770s—is only a recent event in the grand sweep of the region's human history.

The La Brea Tar Pits Remind Us That Los Angeles is an Ancient City

Conventional wisdom designates Los Angeles as a young, capricious metropolis—an underage drinker in

Another lie about the Southland: its natural state is desert. In fact, tree-lined streams once coursed through L.A.'s coastal plain, feeding marshes, lagoons, and other wetlands . This readily available water, along with plentiful food sources like acorns, pronghorn antelope, and fish, sustained the largest concentration of indigenous Americans north of Mexico.

That's not to deny the region's complicated relationship with nature . A powerful earthquake frightened the first Europeans to visit the Southland by land: the 1769 Portolà expedition, whose members also witnessed the aftermath of catastrophic flooding. Despite technological solutions like debris basins and seismic monitoring, the region's 16 million residents have only been able to achieve an uneasy truce with these ancient forces of nature.

We can turn our gaze toward the future. In some 15 million years, tectonic activity might rend the Southland from the rest of North American, realizing old cartographic fantasies of an island named California. That also presents questions about the present: how does the region prepare for that inexorable movement of land? And what technologies has the region deployed to monitor it? Though Southland's attention will often be fixed on the past, on occasion it will also look at more contemporary questions.

Many of the stories we'll share have already appeared at KCET.org , and we're happy to reframe them here for an audience beyond the region, an audience that will arrive at these stories as history enthusiasts, technophiles, urbanists, and skeptics.

The Southland perspective is not the only perspective—so, by all means, explore the history yourself beyond what we share here. Many of the highlights of Southern California's historical collections are only keystrokes and clicks away. Prominent digital archives include the USC Digital Library , the Los Angeles Public Library Photo Collection , the Metro Transportation Library and Archive's Flickr photostream , the Pasadena Digital History Collaboration , Imagine Santa Monica —and several others we'll highlight here on Southland.


What Southland family records will you find?

There are 2,000 census records available for the last name Southland. Like a window into their day-to-day life, Southland census records can tell you where and how your ancestors worked, their level of education, veteran status, and more.

There are 135 immigration records available for the last name Southland. Passenger lists are your ticket to knowing when your ancestors arrived in the USA, and how they made the journey - from the ship name to ports of arrival and departure.

There are 217 military records available for the last name Southland. For the veterans among your Southland ancestors, military collections provide insights into where and when they served, and even physical descriptions.

There are 2,000 census records available for the last name Southland. Like a window into their day-to-day life, Southland census records can tell you where and how your ancestors worked, their level of education, veteran status, and more.

There are 135 immigration records available for the last name Southland. Passenger lists are your ticket to knowing when your ancestors arrived in the USA, and how they made the journey - from the ship name to ports of arrival and departure.

There are 217 military records available for the last name Southland. For the veterans among your Southland ancestors, military collections provide insights into where and when they served, and even physical descriptions.


26 U.S. Code § 168 - Accelerated cost recovery system

An election under paragraph (2)(D) [1] or (3)(D) may be made with respect to 1 or more classes of property for any taxable year and once made with respect to any class shall apply to all property in such class placed in service during such taxable year. Such an election, once made, shall be irrevocable.

For purposes of this section, the applicable recovery period shall be determined in accordance with the following table:

In the case of:

The applicable

recovery period

Residential rental property

Nonresidential real property

Any railroad grading or tunnel bore

Except as otherwise provided in this subsection, the applicable convention is the half-year convention.

The half-year convention is a convention which treats all property placed in service during any taxable year (or disposed of during any taxable year) as placed in service (or disposed of) on the mid-point of such taxable year.

The mid-month convention is a convention which treats all property placed in service during any month (or disposed of during any month) as placed in service (or disposed of) on the mid-point of such month.

The mid-quarter convention is a convention which treats all property placed in service during any quarter of a taxable year (or disposed of during any quarter of a taxable year) as placed in service (or disposed of) on the mid-point of such quarter.

Except as otherwise provided in this subsection, property shall be classified under the following table:

Property shall be treated as:

If such property has a class life (in years) of:

More than 4 but less than 10

10 or more but less than 16

16 or more but less than 20

20 or more but less than 25

The term “20-year property” means initial clearing and grading land improvements with respect to any electric utility transmission and distribution plant.

The term “railroad grading or tunnel bore” means all improvements resulting from excavations (including tunneling), construction of embankments, clearings, diversions of roads and streams, sodding of slopes, and from similar work necessary to provide, construct, reconstruct, alter, protect, improve, replace, or restore a roadbed or right-of-way for railroad track.

Any motion picture film or video tape.

Any works which result from the fixation of a series of musical, spoken, or other sounds, regardless of the nature of the material (such as discs, tapes, or other phonorecordings) in which such sounds are embodied.

In the case of any property to which this section would apply but for this paragraph, the depreciation deduction under section 167 shall be determined under the provisions of this section as in effect before the amendments made by section 201 of the Tax Reform Act of 1986.

In the case of:

The recovery

(i) Property not described in clause (ii) or (iii)

(ii) Personal property with no class life

(iii) Residential rental property

(iv) Nonresidential real property

(v) Any railroad grading or tunnel bore or water utility property

For purposes of paragraph (2), in the case of property described in any of the following subparagraphs of subsection (e)(3), the

If property is described

in subparagraph:

In the case of any qualified technological equipment, the recovery period used for purposes of paragraph (2) shall be 5 years.

In the case of any automobile or light general purpose truck, the recovery period used for purposes of paragraph (2) shall be 5 years.

In the case of any section 1245 property which is real property with no class life, the recovery period used for purposes of paragraph (2) shall be 40 years.

Except as otherwise provided in this paragraph, the term “tax-exempt bond financed property” means any property to the extent such property is financed (directly or indirectly) by an obligation the interest on which is exempt from tax under section 103(a).

For purposes of subparagraph (A), the proceeds of any obligation shall be treated as used to finance property acquired in connection with the issuance of such obligation in the order in which such property is placed in service.

The term “tax-exempt bond financed property” shall not include any qualified residential rental project (within the meaning of section 142(a)(7)).

If the taxpayer makes an election under this paragraph with respect to any class of property for any taxable year, the alternative depreciation system under this subsection shall apply to all property in such class placed in service during such taxable year. Notwithstanding the preceding sentence, in the case of residential rental property, such election may be made separately with respect to each property.

An election under subparagraph (A), once made, shall be irrevocable.

The property described in this paragraph shall consist of any residential rental property, and qualified improvement property held by an electing real property trade or business (as defined in 163(j)(7)(B)).

Except as otherwise provided in this subsection, the term “ (B) Nonresidential real property

Clause (i) shall apply to any property only if the portion of such property leased to tax-exempt entities in disqualified leases is more than 35 percent of the property.

For purposes of this subparagraph, improvements to a property (other than land) shall not be treated as a separate property.

Subclause (IV) of clause (ii) shall not apply to any property which is leased within 3 months after the date such property is first used by the (C) Exception for short-term leases

Property shall not be treated as short-term lease.

The term “section 511. For purposes of subparagraph (B)(iii), any portion of a property so used shall not be treated as leased to a (E) Nonresidential real property defined

For purposes of this paragraph, the term “ residential rental property.

For purposes of this subsection, an organization shall be treated as an organization described in subparagraph (A)(ii) with respect to any property (other than property held by such organization) if such organization was an organization (other than a cooperative described in section 521) exempt from tax imposed by this chapter at any time during the 5-year period ending on the date such property was first used by such organization. The preceding sentence and subparagraph (D)(ii) shall not apply to the Federal Home Loan Mortgage Corporation.

In the case of an organization formerly exempt from tax under section 501(a) as an organization described in section 501(c)(12), clause (i) shall not apply to such organization with respect to any property if such organization elects not to be exempt from tax under section 501(a) during the tax-exempt use period with respect to such property.

For purposes of subclause (I), the term “ (III) Election

Any election under subclause (I), once made, shall be irrevocable.

Any organization which is engaged in activities substantially similar to those engaged in by a predecessor organization shall succeed to the treatment under this subparagraph of such predecessor organization.

Subclause (II) of clause (i) shall not apply to any property which is leased within 3 months after the date such property is first used by the (4) Related entities For purposes of this subsection—

In the case of any property which is leased to a partnership, the determination of whether any portion of such property is (B) Other pass-thru entities tiered entities

Rules similar to the rules of subparagraph (A) shall also apply in the case of any pass-thru entity other than a partnership and in the case of tiered partnerships and other entities.

Unless it is otherwise established to the satisfaction of the Secretary, it shall be presumed that the partners of a foreign partnership (and the beneficiaries of any other foreign pass-thru entity) are persons who are not (6) Treatment of property owned by partnerships, etc.

For purposes of subparagraph (A), a section 704(c)), whichever results in the largest proportionate share.

For purposes of clause (i), if a section 704(c)) may vary during the period such entity is a partner in the partnership, such share shall be the highest share such entity may receive.

For purposes of this subsection, in the case of any property which is owned by a partnership which has both a (E) Other pass-thru entities tiered entities

Rules similar to the rules of subparagraphs (A), (B), (C), and (D) shall also apply in the case of any pass-thru entity other than a partnership and in the case of tiered partnerships and other entities.

For purposes of this paragraph and paragraph (5), except as otherwise provided in this subparagraph, any (ii) Election If a (I)

For purposes of subclause (I), in the case of a corporation the stock of which is publicly traded on an established securities market, stock held by a (III) Section 318 to apply

For purposes of this clause, a section 318 (determined without regard to the 50-percent limitation contained in subsection (a)(2)(C) thereof).

For purposes of this subsection, the term “ (8) Regulations

The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this subsection.

The term “related peripheral equipment” means any auxiliary machine (whether on-line or off-line) which is designed to be placed under the control of the central processing unit of a computer.

For purposes of this paragraph, the term “high technology medical equipment” means any electronic, electromechanical, or (3) Lease term

For purposes of clause (i) of subparagraph (A), in the case of residential rental property, there shall not be taken into account any option to renew at fair market value, determined at the time of renewal.

Under regulations, a taxpayer may maintain 1 or more general asset accounts for any property to which this section applies. Except as provided in regulations, all proceeds realized on any (5) Changes in use

The Secretary shall, by regulations, provide for the method of determining the deduction allowable under section 167(a) with respect to any tangible property for any taxable year (and the succeeding taxable years) during which such property changes status under this section but continues to be held by the same person.

In the case of any property transferred in a transaction described in subparagraph (B), the transferee shall be treated as the transferor for purposes of computing the depreciation deduction determined under this section with respect to so much of the basis in the hands of the transferee as does not exceed the adjusted basis in the hands of the transferor. In any case where this section as in effect before the amendments made by section 201 of the Tax Reform Act of 1986 applied to the property in the hands of the transferor, the reference in the preceding sentence to this section shall be treated as a reference to this section as so in effect.

Under regulations, property which is disposed of and then reacquired by the taxpayer shall be treated for purposes of computing the deduction allowable under subsection (a) as if such property had not been disposed of.

In the case of any building erected (or improvements made) on leased property, if such building or improvement is property to which this section applies, the depreciation deduction shall be determined under the provisions of this section.

For treatment of qualified long-term real property constructed or improved in connection with cash or rent reduction from lessor to lessee, see section 110(b).

One way in which the requirements of subparagraph (A) are not met is if the taxpayer, for ratemaking purposes, uses a procedure or adjustment which is inconsistent with the requirements of subparagraph (A).

The procedures and adjustments which are to be treated as inconsistent for purposes of clause (i) shall include any procedure or adjustment for ratemaking purposes which uses an estimate or projection of the taxpayer’s tax expense, depreciation expense, or reserve for deferred taxes under subparagraph (A)(ii) unless such estimate or projection is also used, for ratemaking purposes, with respect to the other 2 such items and with respect to the rate base.

The Secretary may by regulations prescribe procedures and adjustments (in addition to those specified in clause (ii)) which are to be treated as inconsistent for purposes of clause (i).

In the case of any section 167(a) shall be an amount computed using the method and period referred to in subparagraph (A)(i).

The term “research and experimentation” has the same meaning as the term research and experimental has under section 174.

The terms “section 1245 property” and “section 1250 property” have the meanings given such terms by sections 1245(a)(3) and 1250(c), respectively.

The term “livestock” includes poultry.

The term “qualified rent-to-own property” means property held by a rent-to-own dealer for purposes of being subject to a rent-to-own contract.

The term “rent-to-own dealer” means a person that, in the ordinary course of business, regularly enters into rent-to-own contracts with customers for the use of consumer property, if a substantial portion of those contracts terminate and the property is returned to such person before the receipt of all payments required to transfer ownership of the property from such person to the customer.

The term “consumer property” means tangible personal property of a type generally used within the home for personal use.

Such term shall not include any transportation equipment, administrative services assets, warehouses, administrative buildings, hotels, or motels.

Such term shall not include any property placed in service after December 31, 2020 .

For purposes of subsection (a), the applicable recovery period for qualified Indian reservation property shall be determined in accordance with the table contained in paragraph (2) in lieu of the table contained in subsection (c).

For purposes of paragraph (1)—

In the case of:

Nonresidential real property

For purposes of determining alternative minimum taxable income under section 55, the deduction under subsection (a) for qualified Indian reservation property shall be determined under this section without regard to any adjustment under section 56.

Subparagraph (A)(ii) shall not apply to qualified infrastructure property located outside of the Indian reservation if the purpose of such property is to connect with qualified infrastructure property located within the Indian reservation.

For purposes of this subsection, the rental to others of real property located within an Indian reservation shall be treated as the active conduct of a trade or business within an Indian reservation.

Any reference in this subsection to a provision not contained in this title shall be treated for purposes of this subsection as a reference to such provision as in effect on the date of the enactment of this paragraph.

If a taxpayer makes an election under this paragraph with respect to any class of property for any taxable year, paragraph (1) shall not apply to all property in such class placed in service during such taxable year. Such election, once made, shall be irrevocable.

This subsection shall not apply to property placed in service after December 31, 2020 .

In the case of property which is January 1, 2027 .

For purposes of this subparagraph, the term “ (iv) Application of subparagraph

This subparagraph shall not apply to any property which is described in subparagraph (C).

In the case of a taxpayer manufacturing, constructing, or producing property for the taxpayer’s own use, the requirements of subclause (III) of subparagraph (B)(i) shall be treated as met if the taxpayer begins manufacturing, constructing, or producing the property before January 1, 2027 .

In the case of a passenger automobile (as defined in section 280F(d)(5)) which is qualified property, the Secretary shall increase the limitation under section 280F(a)(1)(A)(i) by $8,000.

The deduction allowable under paragraph (1) shall be taken into account in computing any recapture amount under section 280F(b)(2).

For purposes of determining alternative minimum taxable income under section 55, the deduction under section 167 for (H) Production placed in service For purposes of subparagraph (A)—

An election under this paragraph may be revoked only with the consent of the Secretary.

If this paragraph applies to any specified plant, such specified plant shall not be treated as (E) Deduction allowed in computing minimum tax

Rules similar to the rules of paragraph (2)(G) shall apply for purposes of this paragraph.

If a taxpayer makes an election under this paragraph with respect to any class of property for any taxable year, paragraphs (1) and (2)(F) shall not apply to any (8) Phase down In the case of September 28, 2017 , and placed in service by the taxpayer after September 27, 2017 , paragraph (6) shall be applied by substituting for each percentage therein—

Any election under this paragraph shall be made at such time and in such form and manner as the Secretary may prescribe.

Such term shall not include any property to which subsection (k) applies.

Such term shall not include any property described in subsection (k)(2)(D).

Such term shall not include any property any portion of which is financed with the proceeds of any obligation the interest on which is exempt from tax under section 103.

If a taxpayer makes an election under this subparagraph with respect to any class of property for any taxable year, this subsection shall not apply to all property in such class placed in service during such taxable year.

For purposes of this subsection, rules similar to the rules of subsection (k)(2)(E) shall apply.

For purposes of this subsection, rules similar to the rules of subsection (k)(2)(G) shall apply.

For purposes of this subsection, rules similar to the rules under section 179(d)(10) shall apply with respect to any qualified second generation biofuel plant property which ceases to be qualified second generation biofuel plant property.

The term “qualified reuse and recycling property” shall not include any property to which subsection (k) (determined without regard to paragraph (4) thereof) applies.

The term “qualified reuse and recycling property” shall not include any property to which the alternative depreciation system under subsection (g) applies, determined without regard to paragraph (7) of subsection (g) (relating to election to have system apply).

If a taxpayer makes an election under this clause with respect to any class of property for any taxable year, this subsection shall not apply to all property in such class placed in service during such taxable year.

In the case of a taxpayer manufacturing, constructing, or producing property for the taxpayer’s own use, the requirements of clause (iv) of subparagraph (A) shall be treated as met if the taxpayer begins manufacturing, constructing, or producing the property after August 31, 2008 .

For purposes of determining alternative minimum taxable income under section 55, the deduction under subsection (a) for qualified reuse and recycling property shall be determined under this section without regard to any adjustment under section 56.

The term “reuse and recycling property” means any machinery and equipment (not including buildings or real estate), along with all appurtenances thereto, including software necessary to operate such equipment, which is used exclusively to collect, distribute, or recycle qualified reuse and recyclable materials.

Such term does not include rolling stock or other equipment used to transport reuse and recyclable materials.

The term “qualified reuse and recyclable materials” means scrap plastic, scrap glass, scrap textiles, scrap rubber, scrap packaging, recovered fiber, scrap ferrous and nonferrous metals, or electronic scrap generated by an individual or business.

The term “recycling” or “recycle” means that process (including sorting) by which worn or superfluous materials are manufactured or processed into specification grade commodities that are suitable for use as a replacement or substitute for virgin materials in manufacturing tangible consumer and commercial products, including packaging.

[1] See References in Text note below.

[3] So in original. The word “or” probably should not appear.

Paragraph (2)(D), referred to in subsec. (b)(5), means par. (2)(D) of subsec. (b) of this section, which was redesignated par. (2)(C) of subsec. (b) by Pub. L. 115–97, title I, § 13203(b), Dec. 22, 2017 , 131 Stat. 2109.

The date of the enactment of the Revenue Reconciliation Act of 1990, referred to in subsecs. (e)(3)(B)(vi)(II), (III), (g)(4)(K), and (i)(1), is the date of enactment of Pub. L. 101–508, which was approved Nov. 5, 1990 .

Section 168(e) as in effect before the amendments made by the Tax Reform Act of 1986, referred to in subsec. (f)(5)(A)(i), is subsec. (e) of this section prior to the general amendment of this section by Pub. L. 99–514.

The date of the enactment of this paragraph, referred to in subsec. (f)(5)(B)(ii)(I), probably means the date of enactment of Pub. L. 99–514, which was approved Oct. 22, 1986 .

The Tax Reform Act of 1986, referred to in subsecs. (f)(5)(B)(iii), (C) and (i)(7)(A), is Pub. L. 99–514, section 201(a) of which amended this section generally.

The Communications Satellite Act of 1962, referred to in subsec. (i)(10)(C), is Pub. L. 87–624, Aug. 31, 1962 , 76 Stat. 419, as amended, which is classified generally to chapter 6 (§ 701 et seq.) of Title 47, Telecommunications. For complete classification of this Act to the Code, see Short Title note set out under section 701 of Title 47 and Tables.

The date of the enactment of this sentence, referred to in subsec. (j)(6), is the date of enactment of Pub. L. 105–34, which was approved Aug. 5, 1997 .

The date of the enactment of this paragraph, referred to in subsec. (j)(7), is the date of enactment of Pub. L. 103–66, which was approved Aug. 10, 1993 .

The date of the enactment of this subsection, referred to in subsec. (l)(2)(B), (C), is the date of enactment of Pub. L. 109–432, which was approved Dec. 20, 2006 .

Par. (3) of section 165(h), referred to in subsec. (n)(3)(B), (C), was repealed by Pub. L. 113–295, div. A, title II, § 221(a)(27)(A), Dec. 19, 2014 , 128 Stat. 4040. However, the terms “federally declared disaster” and “disaster area” are defined elsewhere in that section.

Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.

A prior section 168, acts Aug. 16, 1954, ch. 746, 68A Stat. 52 Aug. 26, 1957 , Pub. L. 85–165, § 4, 71 Stat. 414 Sept. 2, 1958 , Pub. L. 85–866, title I, § 9(a), (b), 72 Stat. 1608, 1609, related to deductions with respect to amortization of emergency facilities, prior to repeal by Pub. L. 94–455, title XIX, § 1951(b)(4)(A), Oct. 4, 1976 , 90 Stat. 1837.

Subsec. (e)(6)(A). Pub. L. 116–136, § 2307(a)(1)(B), inserted “made by the taxpayer” after “any improvement”.

Subsec. (g)(3)(B). Pub. L. 116–136, § 2307(a)(2), struck out table item relating to subpar. (D)(v) and inserted table item relating to subpar. (E)(vii).

2019—Subsec. (e)(3)(A)(i)(I). Pub. L. 116–94, § 114(a)(1), substituted “ January 1, 2021 ” for “ January 1, 2018 ”.

Subsec. (e)(3)(A)(i)(II). Pub. L. 116–94, § 114(a)(2), substituted “ December 31, 2020 ” for “ December 31, 2017 ”.

Subsec. (i)(15)(D). Pub. L. 116–94, § 115(a), substituted “ December 31, 2020 ” for “ December 31, 2017 ”.

Subsec. (j)(9). Pub. L. 116–94, § 116(a), substituted “ December 31, 2020 ” for “ December 31, 2017 ”.

Subsec. (l)(2)(D). Pub. L. 116–94, § 130(a), substituted “ January 1, 2021 ” for “ January 1, 2018 ”.

2018—Subsec. (d)(3)(B)(i). Pub. L. 115–141, § 401(a)(49), inserted comma after “real property”.

Subsec. (e)(3)(A)(i)(I). Pub. L. 115–123, § 40304(a)(1), substituted “ January 1, 2018 ” for “ January 1, 2017 ”.

Subsec. (e)(3)(A)(i)(II). Pub. L. 115–123, § 40304(a)(2), substituted “ December 31, 2017 ” for “ December 31, 2016 ”.

Subsec. (e)(3)(B). Pub. L. 115–141, § 302(a)(2), substituted “subclause (I) or (II) of clause (vi) by reason of beingPub. L. 115–141, § 302(a)(1), substituted “has a power production capacity of not greater than 80 megawatts, or” for “is a qualifying small power production facility within the meaning of section 3(17)(C) of the Federal Power Act (16 U.S.C. 796(17)(C)), as in effect on September 1, 1986 , or”.

Subsec. (g)(4)(G). Pub. L. 115–141, § 401(d)(1)(D)(iv), struck out “(other than a corporation which has an election in effect under section 936)” after “domestic corporation”.

Subsec. (i)(15)(D). Pub. L. 115–123, § 40305(a), substituted “ December 31, 2017 ” for “ December 31, 2016 ”.

Subsec. (j)(3). Pub. L. 115–141, § 101(e)(1), substituted Pub. L. 115–141, § 101(e)(2), substituted “paragraph (1)” for “this subsection”.

Subsec. (j)(9). Pub. L. 115–123, § 40306(a), substituted “ December 31, 2017 ” for “ December 31, 2016 ”.

Subsec. (k)(2)(B)(i)(III). Pub. L. 115–141, § 101(d)(1), inserted “binding” before “contract”.

Subsec. (k)(5)(B)(ii). Pub. L. 115–141, § 101(d)(2), inserted “crop or” after “more than one” and “a marketable crop or yield of” after “begins bearing”.

Subsec. (l)(2)(D). Pub. L. 115–123, § 40412(a), substituted “ January 1, 2018 ” for “ January 1, 2017 ”.

Subsec. (n). Pub. L. 115–141, § 401(b)(13)(A), struck out subsec. (n) which related to special allowance for qualified disaster assistance property.

2017—Subsec. (b)(2)(B) to (D). Pub. L. 115–97, § 13203(b), redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out former subpar. (B) which read as follows: “any property used in a farming business (within the meaning of section 263A(e)(4)),”.

Subsec. (b)(3)(G) to (I). Pub. L. 115–97, § 13204(a)(2), added subpar. (G) and struck out former subpars. (G) to (I) which read as follows:

“(G) Qualified leasehold improvement property described in subsection (e)(6).

“(H) Qualified restaurant property described in subsection (e)(7).

“(I) Qualified retail improvement property described in subsection (e)(8).”

Subsec. (e)(3)(B)(vii). Pub. L. 115–97, § 13203(a), substituted “after December 31, 2017 ” for “after December 31, 2008 , and which is placed in service before January 1, 2010 ”.

Subsec. (e)(3)(E)(iv) to (ix). Pub. L. 115–97, § 13204(a)(1)(A), redesignated cls. (vi) to (viii) as (iv) to (vi), respectively, and struck out former cls. (iv), (v), and (ix) which read as follows:

“(iv) any qualified leasehold improvement property,

“(v) any qualified restaurant property,

“(ix) any qualified retail improvement property.”

Subsec. (e)(6). Pub. L. 115–97, § 13204(a)(1)(B), (4)(B)(i), added par. (6) and struck out former par. (6) which defined “qualified leasehold improvement property”.

Subsec. (e)(7), (8). Pub. L. 115–97, § 13204(a)(1)(B), struck out pars. (7) and (8) which defined “qualified restaurant property” and “qualified retail improvement property”, respectively.

Subsec. (g)(2)(C)(iii) to (v). Pub. L. 115–97, § 13204(a)(3)(C), added items (iii) to (v) in table and struck out former items (iii) and (iv) which related to nonresidential real andPub. L. 115–97, § 13204(a)(3)(B), inserted table items relating to subpars. (D)(v) and (E)(iv) to (vi) and struck out table items relating to subpar. (E)(iv) to (ix).

Subsec. (i)(7)(B). Pub. L. 115–97, § 13504(b)(1), struck out concluding provisions which read as follows: “Subparagraph (A) shall not apply in the case of a termination of a partnership under section 708(b)(1)(B).”

Subsec. (k). Pub. L. 115–97, § 13201(b)(2)(B), struck out “acquired after December 31, 2007 , and before January 1, 2020 ” after “property” in heading.

Subsec. (k)(1)(A). Pub. L. 115–97, § 13201(a)(1)(A), substituted “thePub. L. 115–97, § 13201(g)(1), added subcl. (IV). Subcl. (IV) was added to cl. (i) after former subcl. (IV) was struck out by Pub. L. 115–97, § 13204(a)(4)(A), in view of directory language amending cl. (i) “as amended by section 13204”. See below.

Pub. L. 115–97, § 13204(a)(4)(A), struck out subcl. (IV) which read as follows: “which isPub. L. 115–97, § 13201(g)(1), added subcl. (V).

Subsec. (k)(2)(A)(ii). Pub. L. 115–97, § 13201(c)(1), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “the original use of which commences with the taxpayer, and”.

Subsec. (k)(2)(A)(iii). Pub. L. 115–97, § 13201(b)(1)(A)(i), substituted “ January 1, 2027 ” for “ January 1, 2020 ”.

Subsec. (k)(2)(B)(i)(II). Pub. L. 115–97, § 13201(b)(1)(A)(ii)(I), substituted “ January 1, 2028 ” for “ January 1, 2021 ”.

Subsec. (k)(2)(B)(i)(III). Pub. L. 115–97, § 13201(b)(1)(A)(i), substituted “ January 1, 2027 ” for “ January 1, 2020 ”.

Subsec. (k)(2)(B)(ii). Pub. L. 115–97, § 13201(b)(1)(A)(ii)(II), substituted “pre- January 1, 2027 ” for “pre- January 1, 2020 ” in heading.

Pub. L. 115–97, § 13201(b)(1)(A)(i), substituted “ January 1, 2027 ” for “ January 1, 2020 ”.

Subsec. (k)(2)(E)(i). Pub. L. 115–97, § 13201(b)(1)(A)(i), substituted “ January 1, 2027 ” for “ January 1, 2020 ”.

Subsec. (k)(2)(E)(ii). Pub. L. 115–97, § 13201(c)(2), amended cl. (ii) generally. Prior to amendment, text read as follows: “For purposes of clause (iii) and subparagraph (A)(ii), if property is—

“(I) originally placed in service by a person, and

“(II) sold and leased back by such person within 3 months after the date such property was originally placed in service,

such property shall be treated as originally placed in service not earlier than the date on which such property is used under the leaseback referred to in subclause (II).”

Subsec. (k)(2)(E)(iii)(I). Pub. L. 115–97, § 13201(c)(3), amended subcl. (I) generally. Prior to amendment subcl. (I) read as follows: “property is originally placed in service by the lessor of such property,”.

Subsec. (k)(2)(F)(iii). Pub. L. 115–97, § 13201(f), substituted “acquired by the taxpayer before September 28, 2017 , and placed in service by the taxpayer after September 27, 2017 ” for “placed in service by the taxpayer after December 31, 2017 ” in introductory provisions.

Subsec. (k)(3). Pub. L. 115–97, § 13204(a)(4)(B)(ii), struck out par. (3) which defined Pub. L. 115–97, § 12001(b)(13), struck out par. (4) which related to election to accelerate AMT credits in lieu of bonus depreciation.

Subsec. (k)(5)(A). Pub. L. 115–97, § 13201(b)(1)(B), substituted “ January 1, 2027 ” for “ January 1, 2020 ” in introductory provisions.

“(i) in the case of a plant which is planted (or so grafted) in 2018, ‘40 percent’, and

“(ii) in the case of a plant which is planted (or so grafted) during 2019, ‘30 percent’.”

“(A) in the case of property placed in service in 2018 (or in the case of property placed in service in 2019 and described in paragraph (2)(B) or (C) (determined by substituting ‘2019’ for ‘2020’ in paragraphs (2)(B)(i)(III) and (ii) and paragraph (2)(E)(i)), ‘40 percent’,

“(B) in the case of property placed in service in 2019 (or in the case of property placed in service in 2020 and described in paragraph (2)(B) or (C), ‘30 percent’.”

2015—Subsec. (e)(3)(A)(i)(I). Pub. L. 114–113, § 165(a)(1), substituted “ January 1, 2017 ” for “ January 1, 2015 ”.

Subsec. (e)(3)(A)(i)(II). Pub. L. 114–113, § 165(a)(2), substituted “ December 31, 2016 ” for “ December 31, 2014 ”.

Subsec. (e)(3)(E)(iv), (v). Pub. L. 114–113, § 123(a), struck out “placed in service before January 1, 2015 ” after “property”.

Subsec. (e)(3)(E)(ix). Pub. L. 114–113, § 123(b), struck out “placed in service after December 31, 2008 , and before January 1, 2015 ” after “property”.

Subsec. (e)(6). Pub. L. 114–113, § 143(b)(6)(A), in introductory provisions, substituted “For purposes of this subsection—” for “The term ‘qualified leasehold improvement property’ has the meaning given such term in section 168(k)(3) except that the following special rules shall apply:” added subpars. (A) to (C) and redesignated former subpars. (A) and (B) as (D) and (E), respectively and, in subpar. (E), substituted “subparagraph (D)” for “subparagraph (A)” in introductory provisions.

Subsec. (e)(7)(B). Pub. L. 114–113, § 143(b)(6)(B), substituted Pub. L. 114–113, § 143(b)(6)(C), struck out subpar. (D). Text read as follows: “Property described in this paragraph which is not qualified leasehold improvement property shall not be consideredPub. L. 114–113, § 166(a), substituted “ December 31, 2016 ” for “ December 31, 2014 ”.

Subsec. (j)(8). Pub. L. 114–113, § 167(b), added par. (8). Former par. (8) redesignated (9).

Pub. L. 114–113, § 167(a), substituted “ December 31, 2016 ” for “ December 31, 2014 ”.

Subsec. (j)(9). Pub. L. 114–113, § 167(b), redesignated par. (8) as (9).

Subsec. (k). Pub. L. 114–113, § 143(b)(6)(J), substituted “and before January 1, 2020 ” for “and before January 1, 2016 ” in heading.

Pub. L. 114–113, § 143(a)(4)(A), substituted “ January 1, 2016 ” for “ January 1, 2015 ” in heading.

Subsec. (k)(2). Pub. L. 114–113, § 143(b)(1), amended par. (2) generally. Prior to amendment, par. (2) related to meaning ofPub. L. 114–113, § 143(a)(1)(B), substituted “ January 1, 2016 ” for “ January 1, 2015 ” wherever appearing.

Subsec. (k)(2)(A)(iv). Pub. L. 114–113, § 143(a)(1)(A), substituted “ January 1, 2017 ” for “ January 1, 2016 ”.

Subsec. (k)(2)(B)(ii). Pub. L. 114–113, § 143(a)(4)(B), substituted “pre- January 1, 2016 ” for “pre- January 1, 2015 ” in heading.

Subsec. (k)(3). Pub. L. 114–113, § 143(b)(2), amended par. (3) generally. Prior to amendment, par. (3) related to meaning of qualified leasehold improvement property for purposes of subsec. (k).

Subsec. (k)(4). Pub. L. 114–113, § 143(b)(3), amended par. (4) generally. Prior to amendment, par. (4) related to election to accelerate the AMT and research credits in lieu of bonus depreciation.

Subsec. (k)(4)(D)(iii)(II). Pub. L. 114–113, § 143(a)(3)(A), substituted “ January 1, 2016 ” for “ January 1, 2015 ”.

Subsec. (l)(2)(D). Pub. L. 114–113, § 189(a), substituted “ January 1, 2017 ” for “ January 1, 2015 ”.

Subsec. (l)(3)(A). Pub. L. 114–113, § 143(b)(6)(E)(i), substituted “subsection (k)” for “section 168(k)”.

Subsec. (l)(3)(B). Pub. L. 114–113, § 143(b)(6)(E)(ii), substituted “subsection (k)(2)(D)” for “section 168(k)(2)(D)(i)”.

Subsec. (l)(4). Pub. L. 114–113, § 143(b)(6)(F), substituted “subsection (k)(2)(E) shall apply.” for “subparagraph (E) of section 168(k)(2) shall apply, except that such subparagraph shall be applied—

“(A) by substituting ‘the date of the enactment of subsection (l)’ for ‘ December 31, 2007 ’ each place it appears therein, and

“(B) by substituting ‘Subsec. (l)(5). Pub. L. 114–113, § 143(b)(6)(G), substituted “subsection (k)(2)(G)” for “section 168(k)(2)(G)”.

2014—Subsec. (b)(5). Pub. L. 113–295, § 210(g)(2)(A), substituted “paragraph (2)(D)” for “paragraph (2)(C)”.

Subsec. (e)(3)(A)(i)(I). Pub. L. 113–295, § 121(a)(1), substituted “ January 1, 2015 ” for “ January 1, 2014 ”.

Subsec. (e)(3)(A)(i)(II). Pub. L. 113–295, § 121(a)(2), substituted “ December 31, 2014 ” for “ December 31, 2013 ”.

Subsec. (e)(3)(E)(iv), (v), (ix). Pub. L. 113–295, § 122(a), substituted “ January 1, 2015 ” for “ January 1, 2014 ”.

Subsec. (e)(7)(B), (8)(D). Pub. L. 113–295, § 211(b), inserted “which is not qualified leasehold improvement property” after “Property described in this paragraph”.

Subsec. (i)(15)(D). Pub. L. 113–295, § 123(a), substituted “ December 31, 2014 ” for “ December 31, 2013 ”.

Subsec. (i)(18)(A)(ii), (19)(A)(ii). Pub. L. 113–295, § 210(c), substituted “16 years” for “10 years”.

Subsec. (j)(8). Pub. L. 113–295, § 124(a), substituted “ December 31, 2014 ” for “ December 31, 2013 ”.

Subsec. (k). Pub. L. 113–295, § 125(d)(1), substituted “ January 1, 2015 ” for “ January 1, 2014 ” in heading.

Subsec. (k)(2). Pub. L. 113–295, § 125(a)(2), substituted “ January 1, 2015 ” for “ January 1, 2014 ” wherever appearing.

Subsec. (k)(2)(A)(iv). Pub. L. 113–295, § 125(a)(1), substituted “ January 1, 2016 ” for “ January 1, 2015 ”.

Subsec. (k)(2)(B)(i)(IV). Pub. L. 113–295, § 214(b), substituted “clause also applies” for “clauses also apply”.

Subsec. (k)(2)(B)(ii). Pub. L. 113–295, § 125(d)(2), substituted “pre- January 1, 2015 ” for “pre- January 1, 2014 ” in heading.

Subsec. (k)(4)(C)(i). Pub. L. 113–295, § 210(g)(2)(B), substituted “subsection (b)(2)(D)” for “subsection (b)(2)(C)” in concluding provisions.

Subsec. (k)(4)(D)(iii)(II). Pub. L. 113–295, § 125(c)(1), substituted “ January 1, 2015 ” for “ January 1, 2014 ”.

Subsec. (k)(4)(E)(iv). Pub. L. 113–295, § 212(b), substituted “adjusted net minimum tax” for “adjusted minimum tax”.

Subsec. (k)(4)(J)(iii). Pub. L. 113–295, § 202(e), substituted “its first taxable year ending after December 31, 2010 ” for “any taxable year ending after December 31, 2010 ” in introductory provisions.

Subsec. (l)(2)(D). Pub. L. 113–295, § 157(a), substituted “ January 1, 2015 ” for “ January 1, 2014 ”.

Subsec. (m)(2)(B)(i). Pub. L. 113–295, § 210(d), substituted “subsection (k) (determined without regard to paragraph (4) thereof)” for “section 168(k)”.

Subsec. (n)(2)(C)(ii). Pub. L. 113–295, § 125(d)(3), substituted “ January 1, 2015 ” for “ January 1, 2014 ”.

2013—Subsec. (e)(3)(E)(iv), (v), (ix). Pub. L. 112–240, § 311(a), substituted “ January 1, 2014 ” for “ January 1, 2012 ”.

Subsec. (i)(9)(A)(ii). Pub. L. 112–240, § 331(d), inserted “(respecting all elections made by the taxpayer under this section)” after “such property”.

Subsec. (i)(15)(D). Pub. L. 112–240, § 312(a), substituted “ December 31, 2013 ” for “ December 31, 2011 ”.

Subsec. (j)(8). Pub. L. 112–240, § 313(a), substituted “ December 31, 2013 ” for “ December 31, 2011 ”.

Subsec. (k). Pub. L. 112–240, § 331(e)(1), substituted “ January 1, 2014 ” for “ January 1, 2013 ” in heading.

Subsec. (k)(2). Pub. L. 112–240, § 331(a)(2), substituted “ January 1, 2014 ” for “ January 1, 2013 ” wherever appearing.

Subsec. (k)(2)(A)(iv). Pub. L. 112–240, § 331(a)(1), substituted “ January 1, 2015 ” for “ January 1, 2014 ”.

Subsec. (k)(2)(B)(ii). Pub. L. 112–240, § 331(e)(2), substituted “pre- January 1, 2014 ” for “pre- January 1, 2013 ” in heading.

Subsec. (l). Pub. L. 112–240, § 410(b)(2)(C), substituted “second generation” for “cellulosic” in heading.

Pub. L. 112–240, § 410(b)(2)(A), substituted “second generation biofuel” for “cellulosic biofuel” wherever appearing in text.

Subsec. (l)(2). Pub. L. 112–240, § 410(b)(2)(D), substituted “second generation” for “cellulosic” in heading.

Subsec. (l)(2)(A). Pub. L. 112–240, § 410(b)(1), substituted “solely to produce second generation biofuel (as defined in section 40(b)(6)(E))” for “solely to produce cellulosic biofuel”.

Subsec. (l)(2)(D). Pub. L. 112–240, § 410(a)(1), substituted “ January 1, 2014 ” for “ January 1, 2013 ”.

Subsec. (l)(3) to (8). Pub. L. 112–240, § 410(b)(2)(B), redesignated pars. (4) to (8) as (3) to (7), respectively, and struck out former par. (3). Text read as follows: “The term ‘cellulosic biofuel’ means any liquid fuel which is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis.”

Subsec. (n)(2)(C)(ii). Pub. L. 112–240, § 331(e)(3), substituted “ January 1, 2014 ” for “ January 1, 2013 ”.

2010—Subsec. (e)(3)(E)(iv), (v), (ix). Pub. L. 111–312, § 737(a), substituted “ January 1, 2012 ” for “ January 1, 2010 ”.

Subsec. (e)(7)(A)(i). Pub. L. 111–312, § 737(b)(1), struck out “if such building is placed in service after December 31, 2008 , and before January 1, 2010 ,” after “building,”.

Subsec. (e)(8)(E). Pub. L. 111–312, § 737(b)(2), struck out subpar. (E). Text read as follows: “Such term shall not include any improvement placed in service after December 31, 2009 .”

Subsec. (i)(15)(D). Pub. L. 111–312, § 738(a), substituted “ December 31, 2011 ” for “ December 31, 2009 ”.

Subsec. (j)(8). Pub. L. 111–312, § 739(a), substituted “ December 31, 2011 ” for “ December 31, 2009 ”.

Subsec. (k). Pub. L. 111–312, § 401(d)(1), substituted “ January 1, 2013 ” for “ January 1, 2011 ” in heading.

Pub. L. 111–240, § 2022(b)(1), substituted “ January 1, 2011 ” for “ January 1, 2010 ” in heading.

Subsec. (k)(2)(A)(iii). Pub. L. 111–312, § 401(a)(2), substituted “ January 1, 2013 ” for “ January 1, 2011 ” in subcls. (I) and (II).

Pub. L. 111–240, § 2022(a)(2), substituted “ January 1, 2011 ” for “ January 1, 2010 ” in subcls. (I) and (II).

Subsec. (k)(2)(A)(iv). Pub. L. 111–312, § 401(a), substituted “ January 1, 2013 ” for “ January 1, 2011 ” and “ January 1, 2014 ” for “ January 1, 2012 ”.

Pub. L. 111–240, § 2022(a), substituted “ January 1, 2011 ” for “ January 1, 2010 ” and “ January 1, 2012 ” for “ January 1, 2011 ”.

Subsec. (k)(2)(B)(ii). Pub. L. 111–312, § 401(a)(2), (d)(2), substituted “pre- January 1, 2013 ” for “pre- January 1, 2011 ” in heading and “ January 1, 2013 ” for “ January 1, 2011 ” in text.

Pub. L. 111–240, § 2022(a)(2), (b)(2), substituted “pre- January 1, 2011 ” for “pre- January 1, 2010 ” in heading and “ January 1, 2011 ” for “ January 1, 2010 ” in text.

Subsec. (k)(2)(E)(i). Pub. L. 111–312, § 401(a)(2), substituted “ January 1, 2013 ” for “ January 1, 2011 ”.

Pub. L. 111–240, § 2022(a)(2), substituted “ January 1, 2011 ” for “ January 1, 2010 ”.

Subsec. (k)(4)(D)(iii). Pub. L. 111–312, § 401(d)(3)(C), substituted period for comma at the end.

Pub. L. 111–312, § 401(c)(1), substituted “or production—” for “or production after March 31, 2008 , and before January 1, 2010 , shall be taken into account under subparagraph (B)(ii) thereof,” and added subcls. (I) and (II) and concluding provisions.

Subsec. (k)(4)(D)(iv), (v). Pub. L. 111–312, § 401(d)(3)(A), struck out cls. (iv) and (v) which read as follows:

“(iv) ‘ January 1, 2011 ’ shall be substituted for ‘ January 1, 2012 ’ in subparagraph (A)(iv) thereof, and

“(v) ‘ January 1, 2010 ’ shall be substituted for ‘ January 1, 2011 ’ each place it appears in subparagraph (A) thereof.”

Subsec. (l)(5)(B). Pub. L. 111–312, § 401(d)(4)(B), (C), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as follows: “by substituting ‘ January 1, 2013 ’ for ‘ January 1, 2011 ’ in clause (i) thereof, and”.

Pub. L. 111–240, § 2022(b)(4), substituted “ January 1, 2011 ” for “ January 1, 2010 ”.

Subsec. (n)(2)(C)(ii). Pub. L. 111–312, § 401(d)(5), substituted “ January 1, 2013 ” for “ January 1, 2011 ”.

Pub. L. 111–240, § 2022(b)(5), substituted “ January 1, 2011 ” for “ January 1, 2010 ”.

2009—Subsec. (k). Pub. L. 111–5, § 1201(a)(2)(A), substituted “ January 1, 2010 ” for “ January 1, 2009 ” in heading.

Subsec. (k)(2)(A)(iii)(I), (II). Pub. L. 111–5, § 1201(a)(1)(B), substituted “ January 1, 2010 ” for “ January 1, 2009 ”.

Subsec. (k)(2)(A)(iv). Pub. L. 111–5, § 1201(a)(1), substituted “ January 1, 2010 ,” for “ January 1, 2009 ,” and “ January 1, 2011 .” for “ January 1, 2010 .”

Subsec. (k)(2)(B)(ii). Pub. L. 111–5, § 1201(a)(1)(B), (2)(B), substituted “pre- January 1, 2010 ” for “pre- January 1, 2009 ” in heading and “ January 1, 2010 ” for “ January 1, 2009 ” in text.

Subsec. (k)(2)(E)(i). Pub. L. 111–5, § 1201(a)(1)(B), substituted “ January 1, 2010 ” for “ January 1, 2009 ”.

Subsec. (k)(4)(D)(ii). Pub. L. 111–5, § 1201(a)(3)(A)(i), (iii), added cl. (ii). Former cl. (ii) redesignated (iii).

Subsec. (l)(5)(B). Pub. L. 111–5, § 1201(a)(2)(C), substituted “ January 1, 2010 ” for “ January 1, 2009 ”.

Subsec. (n)(2)(C)(ii). Pub. L. 111–5, § 1201(a)(2)(D), substituted “ January 1, 2010 ” for “ January 1, 2009 ”.

2008—Subsec. (b)(2)(C), (D). Pub. L. 110–343, § 306(c), added subpar. (C) and redesignated former subpar. (C) as (D).

Subsec. (e)(3)(A)(i). Pub. L. 110–246, § 15344(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “any race horse which is more than 2 years old at the time it is placed in service,”.

Subsec. (e)(3)(E)(iv), (v). Pub. L. 110–343, § 305(a)(1), substituted “ January 1, 2010 ” for “ January 1, 2008 ”.

Subsec. (e)(7). Pub. L. 110–343, § 305(b)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The term ‘qualified restaurant property’ means anyPub. L. 110–343, § 305(c)(2), added par. (8).

Subsec. (g)(3)(B). Pub. L. 110–343, § 505(b), inserted table item relating to subpar. (B)(vii).

Pub. L. 110–343, § 305(c)(4), inserted table item relating to subpar. (E)(ix).

Subsec. (i)(15)(D). Pub. L. 110–343, § 317(a), substituted “ December 31, 2009 ” for “ December 31, 2007 ”.

Subsec. (j)(8). Pub. L. 110–343, § 315(a), substituted “ December 31, 2009 ” for “ December 31, 2007 ”.

Subsec. (k). Pub. L. 110–185, § 103(c)(11), substituted “ December 31, 2007 ” for “ September 10, 2001 ” and “ January 1, 2009 ” for “ January 1, 2005 ” in heading.

Pub. L. 110–185, § 103(a)(1), (3), substituted “ December 31, 2007 ” for “ September 10, 2001 ” and “ January 1, 2009 ” for “ January 1, 2005 ” wherever appearing in text.

Subsec. (k)(1)(A). Pub. L. 110–185, § 103(b), substituted “50 percent” for “30 percent”.

Subsec. (k)(2)(A)(iii)(I). Pub. L. 110–185, § 103(a)(2), substituted “ January 1, 2008 ” for “ September 11, 2001 ”.

Subsec. (k)(2)(A)(iv). Pub. L. 110–185, § 103(a)(4), substituted “ January 1, 2010 ” for “ January 1, 2006 ”.

Subsec. (k)(2)(B)(i)(I). Pub. L. 110–185, § 103(c)(1), substituted “(iii), and (iv)” for “and (iii)”.

Subsec. (k)(2)(B)(i)(IV). Pub. L. 110–185, § 103(c)(2), which directed substitution of “clause (iii)” for “clauses (ii) and (iii)”, was executed by substituting “clause (iii)” for “clause (ii) or (iii)” to reflect the probable intent of Congress .

Subsec. (k)(2)(B)(ii). Pub. L. 110–185, § 103(c)(12), substituted “pre- January 1, 2009 ” for “pre- January 1, 2005 ” in heading.

Subsec. (k)(2)(C)(i). Pub. L. 110–185, § 103(c)(3), substituted “, (iii), and (iv)” for “and (iii)”.

Subsec. (k)(2)(D)(iii). Pub. L. 110–185, § 103(c)(5)(B), struck out last sentence which read as follows: “The preceding sentence shall be applied separately with respect to property treated asPub. L. 110–185, § 103(c)(4), substituted “$8,000” for “$4,600”.

Pub. L. 110–185, § 103(c)(5)(A), struck out par. (4) which related to treatment of 50-percent bonus depreciation for certain property.

Subsec. (k)(4)(B)(iii). Pub. L. 110–185, § 103(a)(4), substituted “ January 1, 2010 ” for “ January 1, 2006 ”.

Subsec. (l). Pub. L. 110–343, § 201(b)(1), (2), substituted “cellulosic biofuel” for “cellulosic biomass ethanol” in heading and wherever appearing in text.

Subsec. (l)(2). Pub. L. 110–343, § 201(b)(3), substituted “cellulosic biofuel” for “cellulosic biomass ethanol” in heading.

Subsec. (l)(3). Pub. L. 110–343, § 201(a), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: “For purposes of this subsection, the term ‘cellulosic biomass ethanol’ means ethanol produced by hydrolysis of any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis.”

Subsec. (l)(4). Pub. L. 110–185, § 103(c)(6), added subpar. (A) and redesignated former subpars. (A) to (C) as (B) to (D), respectively.

Subsec. (l)(5)(A). Pub. L. 110–185, § 103(c)(7)(A), substituted “ December 31, 2007 ” for “ September 10, 2001 ”.

Subsec. (l)(5)(B). Pub. L. 110–185, § 103(c)(7)(B), substituted “ January 1, 2009 ” for “ January 1, 2005 ”.

2007—Subsec. (l)(3). Pub. L. 110–172 struck out “enzymatic” before “hydrolysis”.

2006—Subsec. (e)(3)(E)(iv), (v). Pub. L. 109–432, § 113(a), substituted “2008” for “2006”.

Subsec. (j)(8). Pub. L. 109–432, § 112(a), substituted “2007” for “2005”.

2005—Subsec. (e)(3)(B)(vi)(I). Pub. L. 109–135, § 410(a), substituted “if ‘solar or wind energy’ were substituted for ‘solar energy’ in clause (i) thereof” for “if ‘solar and wind’ were substituted for ‘solar’ in clause (i) thereof”.

Pub. L. 109–58, § 1301(f)(5), amended subcl. (I) generally. Prior to amendment, subcl. (I) read as follows: “is described in subparagraph (A) of section 48(a)(3) (or would be so described if ‘solar and wind’ were substituted for ‘solar’ in clause (i) thereof),”.

Subsec. (e)(3)(C)(iv), (v). Pub. L. 109–58, § 1326(a), added cl. (iv) and redesignated former cl. (iv) as (v).

Subsec. (g)(3)(B). Pub. L. 109–58, § 1326(c), inserted table item relating to subpar. (C)(iv).

Pub. L. 109–58, § 1325(b), inserted table item relating to subpar. (E)(viii).

Pub. L. 109–58, § 1308(b), inserted table item relating to subpar. (E)(vii).

Subsec. (i)(15)(D). Pub. L. 109–135, § 412(s), substituted “Such term shall not include” for “This paragraph shall not apply to”.

Subsec. (k)(2)(A)(iv). Pub. L. 109–135, § 403(j)(1), substituted “subparagraph (B) or (C)” for “subparagraphs (B) and (C)”.

Subsec. (k)(4)(B)(ii). Pub. L. 109–135, § 405(a)(1), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “which is acquired by the taxpayer after May 5, 2003 , and before January 1, 2005 , but only if no written binding contract for the acquisition was in effect before May 6, 2003 , and”.

Subsec. (k)(4)(B)(iii). Pub. L. 109–135, § 403(j)(2), substituted “or paragraph (2)(C) (as so modified)” for “and paragraph (2)(C)”.

2004—Subsec. (b)(2)(A). Pub. L. 108–357, § 211(d)(2), inserted “not referred to in paragraph (3)” before comma at end.

Subsec. (e)(3)(C)(ii). Pub. L. 108–357, § 704(a), added cl. (ii). Former cl. (ii) redesignated (iii).

Subsec. (e)(3)(C)(iii). Pub. L. 108–357, § 706(a), added cl. (iii). Former cl. (iii) redesignated (iv).

Subsec. (e)(3)(C)(iv). Pub. L. 108–357, § 706(a), redesignated cl. (iii) as (iv).

Subsec. (g)(3)(A). Pub. L. 108–357, § 847(a), inserted “(notwithstanding any other subparagraph of this paragraph)” after “shall”.

Subsec. (g)(3)(B). Pub. L. 108–357, § 901(c), inserted table items relating to subpars. (E)(vi) and (F).

Pub. L. 108–357, § 706(c), which directed amendment of table by inserting item relating to subpar. (C)(iii) after item relating to subpar. (C)(ii), was executed by making the insertion after item relating to subpar. (C)(i) to reflect the probable intent of Congress .

Pub. L. 108–357, § 211(e), inserted table items relating to subpars. (E)(iv) and (E)(v).

Subsec. (h)(2)(A). Pub. L. 108–357, § 847(e), added cl. (iv) and concluding provisions.

Subsec. (h)(3)(A). Pub. L. 108–357, § 847(d), inserted at end “Notwithstanding subsection (i)(3)(A)(i), in determining aPub. L. 108–357, § 847(c), added cl. (ii) and redesignated former cl. (ii) as (iii).

Subsec. (j)(8). Pub. L. 108–311, § 316, substituted “2005” for “2004”.

Subsec. (k)(2)(A)(iv). Pub. L. 108–357, § 336(a)(2), substituted “subparagraphs (B) and (C)” for “subparagraph (B)”.

Subsec. (k)(2)(B)(i). Pub. L. 108–311, § 403(a)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The term section 263A by reason of clause (ii) or (iii) of subsection (f)(1)(B) thereof.”

Subsec. (k)(2)(C). Pub. L. 108–357, § 336(a)(1), added subpar. (C). Former subpar. (C) redesignated (D).

Subsec. (k)(2)(D). Pub. L. 108–357, § 336(a)(1), redesignated subpar. (C) as (D). Former subpar. (D) redesignated (E).

Subsec. (k)(2)(D)(ii). Pub. L. 108–311, § 408(a)(6)(A), inserted “is” after “if property” in introductory provisions.

Pub. L. 108–311, § 403(a)(2)(B), inserted “clause (iii) and” before “subparagraph (A)(ii)” in introductory provisions.

Subsec. (k)(2)(D)(ii)(I). Pub. L. 108–311, § 408(a)(6)(B), struck out “is” before “originally”.

Subsec. (k)(2)(E). Pub. L. 108–357, § 336(a)(1), redesignated subpar. (D) as (E). Former subpar. (E) redesignated (F).

Subsec. (k)(2)(E)(iii)(II). Pub. L. 108–357, § 337(a), which directed amendment of subcl. (II) by inserting before comma at end “(or, in the case of multiple units of property subject to the sameCongress .

Subsec. (k)(2)(F). Pub. L. 108–357, § 336(a)(1), redesignated subpar. (E) as (F). Former subpar. (F) redesignated (G).

Pub. L. 108–311, § 408(a)(8), substituted “minimum” for “miniumum” in heading.

Subsec. (k)(4)(A)(ii). Pub. L. 108–357, § 336(b)(2), substituted “paragraph (2)(D)” for “paragraph (2)(C)”.

Subsec. (k)(4)(B)(iii). Pub. L. 108–357, § 336(b)(3), inserted “and paragraph (2)(C)” after “of this paragraph)”.

Subsec. (k)(4)(C). Pub. L. 108–357, § 336(b)(4), substituted “subparagraphs (B), (C), and (E)” for “subparagraphs (B) and (D)”.

Subsec. (k)(4)(D). Pub. L. 108–357, § 336(b)(5), substituted “Paragraph (2)(F)” for “Paragraph (2)(E)”.

2003—Subsec. (k). Pub. L. 108–27, § 201(c)(1), substituted “ January 1, 2005 ” for “ September 11, 2004 ” in heading.

Subsec. (k)(2)(A)(iii). Pub. L. 108–27, § 201(b)(2), substituted “ January 1, 2005 ” for “ September 11, 2004 ” in subcls. (I) and (II).

Subsec. (k)(2)(B)(ii). Pub. L. 108–27, § 201(b)(1), substituted “pre- January 1, 2005 ” for “pre- September 11, 2004 ” in heading and “ January 1, 2005 ” for “ September 11, 2004 ” in text.

Subsec. (k)(2)(C)(iii). Pub. L. 108–27, § 201(b)(3), inserted at end “The preceding sentence shall be applied separately with respect to property treated asPub. L. 108–27, § 201(b)(1)(A), substituted “ January 1, 2005 ” for “ September 11, 2004 ”.

2002—Subsec. (j)(8). Pub. L. 107–147, § 613(b), substituted “ December 31, 2004 ” for “ December 31, 2003 ”.

1998—Subsec. (c). Pub. L. 105–206, § 6006(b)(2), reenacted subsec. heading without change and substituted “For purposes of this section, the applicable recovery period shall be determined in accordance with the following table:” for “For purposes of this section—

“(1) In general .—Except as provided in paragraph (2), the applicable recovery period shall be determined in accordance with the following table:”.

Subsec. (c)(2). Pub. L. 105–206, § 6006(b)(1), struck out heading and text of par. (2). Text read as follows: “In the case of property to which an election under subsection (b)(2)(C) applies, the applicable recovery period shall be determined under the table contained in subsection (g)(2)(C).”

Subsec. (g)(3)(B). Pub. L. 105–34, § 1086(b)(2), inserted table item relating to subpar. (A)(iii).

Subsec. (j)(6). Pub. L. 105–34, § 1604(c)(1), inserted concluding provisions “For purposes of the preceding sentence, such section 3(d) shall be applied by treating the term 25 CFR Part 151 (as in effect on the date of the enactment of this sentence).”

Subsec. (c)(1). Pub. L. 104–188, § 1613(b)(2), inserted table item relating toPub. L. 104–188, § 1702(h)(1)(B), inserted closing provisions.

Subsec. (e)(3)(B)(vi)(I). Pub. L. 104–188, § 1704(t)(54), provided that section 11813(b)(9)(A)(i) of Pub. L. 101–508 shall be applied as if a comma appeared after “(3)(A)(ix)” in the material proposed to be stricken. See 1990 Amendment note below.

Subsec. (e)(3)(F). Pub. L. 104–188, § 1613(b)(3)(B)(i), struck out subpar. (F) which read as follows: “20- year property .—The term Pub. L. 104–188, § 1613(b)(3)(A), added par. (5).

Subsec. (g)(2)(C)(iv). Pub. L. 104–188, § 1613(b)(4), inserted “orPub. L. 104–188, § 1120(b), inserted table item relating to subpar. (E)(iii).

Pub. L. 104–188, § 1613(b)(3)(B)(ii), struck out table item relating to subpar. (F) for which theSubsec. (g)(4)(K). Pub. L. 104–188, § 1702(h)(1)(C), substituted “section 48(l)(3)(A)(ix) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990)” for “section 48(a)(3)(A)(iii)”.

Subsec. (i)(8). Pub. L. 104–188, § 1121(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of any building erected (or improvements made) on leased property, if such building or improvement is property to which this section applies, the depreciation deduction shall be determined under the provisions of this section.”

1995—Subsec. (g)(4)(B)(i). Pub. L. 104–88 substituted “rail carrier subject to part A of subtitle IV” for “domestic railroad corporation providing transportation subject to subchapter I of chapter 105”.

1993—Subsec. (c)(1). Pub. L. 103–66, § 13151(a), substituted “39 years” for “31.5 years” in table item relating toPub. L. 103–66, § 13321(a), added subsec. (j).

1990—Subsec. (e)(2)(A). Pub. L. 101–508, § 11812(b)(2)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: “The term Subsec. (e)(3)(B)(vi)(I). Pub. L. 101–508, § 11813(b)(9)(A)(i), which directed the substitution of “subparagraph (A) of section 48(a)(3) (or would be so described if ‘solar and wind’ were substituted for ‘solar’ in clause (i) thereof)” for “paragraph (3)(A)(viii), (3)(A)(ix) or (4) of section 48(l)” was executed by making the substitution for “paragraph (3)(A)(viii), (3)(A)(ix), or (4) of section 48(l)”. See 1996 Amendment note above.

Subsec. (e)(3)(B)(vi)(II). Pub. L. 101–508, § 11813(b)(9)(A)(ii), inserted “(as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990)” after “48(l)”.

Subsec. (e)(3)(D)(i). Pub. L. 101–508, § 11813(b)(9)(B)(i), substituted “subsection (i)(13)” for “section 48(p)”.

Subsec. (f)(2). Pub. L. 101–508, § 11812(b)(2)(C), substituted “subsection (i)(10)” for “section 167(l)(3)(A).”

Subsec. (g)(4). Pub. L. 101–508, § 11813(b)(9)(C), substituted heading for one which read: “Property used predominantly outside thePub. L. 101–508, § 11812(b)(2)(D), inserted at end “The reference in this paragraph to subsection (m) of section 167 shall be treated as a reference to such subsection as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990.”

Subsec. (i)(9)(A)(ii). Pub. L. 101–508, § 11812(b)(2)(E), struck out “(determined without regard to section 167(l))” after “section 167”.

Subsec. (i)(10). Pub. L. 101–508, § 11812(b)(2)(B), amended par. (10) generally. Prior to amendment, par. (10) read as follows: “The term Pub. L. 101–508, § 11813(b)(9)(B)(ii), added par. (13).

1989—Subsec. (b)(3)(D), (E). Pub. L. 101–239, § 7816(f), redesignated subpar. (D), relating to property described in subsec. (e)(3)(D)(ii), as (E).

Subsec. (b)(5). Pub. L. 101–239, § 7816(e)(1), substituted “paragraph (2)(C)” for “paragraph (2)(B)”.

Subsec. (c)(2). Pub. L. 101–239, § 7816(e)(2), substituted “subsection (b)(2)(C)” for “subsection (b)(2)(B)”.

Subsec. (i)(1). Pub. L. 101–239, § 7816(w), made clarifying amendment to directory language of Pub. L. 100–647, § 6253, see 1988 Amendment note below.

1988—Subsec. (b)(2). Pub. L. 100–647, § 1002(a)(11)(A), substituted “150 percent declining balance method in certain cases” for “15-year andPub. L. 100–647, § 6028(a), added subpar. (B) and redesignated former subpar. (B) as (C).

Subsec. (b)(3)(C). Pub. L. 100–647, § 1002(i)(2)(B)(i), added subpar. (C). Former subpar. (C) redesignated (D).

Subsec. (b)(3)(D). Pub. L. 100–647, § 6029(b), added subpar. (D) relating to property described in subsec. (e)(3)(D)(ii).

Pub. L. 100–647, § 1002(i)(2)(B)(i), redesignated subpar. (C), relating to property with respect to which the taxpayer elects under par. (5), as (D).

Subsec. (b)(5). Pub. L. 100–647, § 1002(i)(2)(B)(ii), substituted “paragraph (3)(D)” for “paragraph (3)(C)”.

Pub. L. 100–647, § 1002(a)(11)(B), substituted “paragraph (2)(B) or (3)(C)” for “paragraph (3)(C)”.

Subsec. (c). Pub. L. 100–647, § 1002(a)(11)(C), amended subsec. (c) generally, designating existing provisions as par. (1) and adding par. (2).

Subsec. (d)(3)(A)(i). Pub. L. 100–647, § 1002(a)(5), struck out “and which are” after “this section applies”.

Subsec. (d)(3)(B). Pub. L. 100–647, § 1002(a)(23)(A), struck out “real” after “Certain” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of subparagraph (A),Pub. L. 100–647, § 1002(i)(2)(E), substituted Pub. L. 100–647, § 1002(a)(21), substituted “any section 1245 property” for “any property”.

Subsec. (e)(3)(C). Pub. L. 100–647, § 6027(b)(1)(C), redesignated cl. (iii) as (ii), and struck out former cl. (ii) which read as follows: “any single-purpose agricultural or horticultural structure (within the meaning of section 48(p)), and”.

Subsec. (e)(3)(D). Pub. L. 100–647, § 6029(a), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “The term Pub. L. 100–647, § 6027(a), added subpar. (D). Former subpar. (D) redesignated (E).

Subsec. (e)(3)(E), (F). Pub. L. 100–647, § 6027(a), redesignated former subpars. (D) and (E) as (E) and (F), respectively.

Subsec. (f)(4). Pub. L. 100–647, § 1002(a)(16)(B), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “Any sound recording described in section 48(r)(5).”

Subsec. (f)(5)(B)(ii). Pub. L. 100–647, § 1002(a)(6)(A)(i), substituted “1st taxable year” for “1st full taxable year”.

Subsec. (g)(3)(B). Pub. L. 100–647, § 6029(c), substituted “(D)(i)” for “(D)” and added item for “(D)(ii)” in table.

Pub. L. 100–647, § 6027(b)(2), substituted “(D)” for “(C)(ii)”, “(E)(i)” for “(D)(i)”, “(E)(ii)” for “(D)(ii)”, and “(F)” for “(E)” in table.

Subsec. (h)(2)(B). Pub. L. 100–647, § 1002(a)(8), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows:

Subsec. (i)(1)(E)(iii). Pub. L. 100–647, § 1002(i)(2)(G), added cl. (iii), which provided: “ Special rule for railroad grading or tunnel bores .—In the case of any property which is aPub. L. 100–647, § 1002(a)(7)(A), inserted at end “In any case where this section as in effect before the amendments made by section 201 of the Tax Reform Act of 1986 applied to the property in the hands of the transferor, the reference in the preceding sentence to this section shall be treated as a reference to this section as so in effect.”

Subsec. (i)(7)(B). Pub. L. 100–647, § 1002(a)(7)(B), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: “The transactions described in this subparagraph are any transaction described in section 332, 351, 361, 371(a), 374(a), 721, or 731. Subparagraph (A) shall not apply in the case of a termination of a partnership under section 708(b)(1)(B).”

Subsec. (i)(7)(D). Pub. L. 100–647, § 1002(a)(7)(C), struck out subpar. (D) which read as follows: “This paragraph shall not apply to any transaction to which subsection (f)(5) applies (relating to churning transactions).”

Subsec. (j)(9)(E). Pub. L. 100–647, § 1018(b)(2), amended subpar. (E), as amended by section 1802(a)(2) of Pub. L. 99–514 and as in effect before the general amendment by section 201(a) of Pub. L. 99–514, by substituting “this paragraph and paragraph (8)” for “this paragraph” in cls. (i) and (ii)(I) and by striking out cl. (iii) and inserting a new cl. (iii) which read as follows: “ Tax-exempt controlled entity.—

1986—Pub. L. 99–514, § 201(a), amended section generally, applicable, with exceptions enumerated in sections 203, 204, and 251(d) of Pub. L. 99–514 [set out as notes below and under section 46 of this title], to property placed in service after Dec. 31, 1986 , modifying existing accelerated cost recovery system by substituting new subsecs. (a) to (i) for former subsecs. (a) to (k). See following paragraphs of 1986 Amendment note for amendments to former text by sections 1802 and 1809 of Pub. L. 99–514.

Subsec. (b)(2)(A). Pub. L. 99–514, § 1809(a)(2)(A)(i)(I), struck out closing provisions relating to determination, in the case of 19-year real property, ofPub. L. 99–514, § 1809(a)(2)(A)(i)(II), substituted “Mid-month convention for 19-year real property” for “Special rule for year ofPub. L. 99–514, § 1809(a)(1)(A), which directed that the table be amended by striking “and low-income housing” in last item, was executed by striking “and low-income housing” after “19-year real property” in next-to-the-last item, to reflect the probable intent of Congress , because that phrase did not appear in last item.

Pub. L. 99–514, § 1809(a)(1)(B), inserted at the end item for low-income housing with recovery periods of 15, 35, or 45 years.

Subsec. (b)(4)(B). Pub. L. 99–514, § 1809(a)(2)(B), substituted “Monthly convention” for “Special rule for year ofPub. L. 99–514, § 1809(a)(2)(A)(ii), redesignated existing provisions as entire subpar. (B), struck out “(i) In general”, redesignated subcls. (I) and (II) as cls. (i) and (ii), and in cl. (ii) struck out “(taking into account the next to the last sentence of subsection (b)(2)(A))” after “assign percentages” and struck out heading, “(ii) Special rule forPub. L. 99–514, § 1809(b)(1), amended subpar. (A) generally, substituting “In the case of recovery property transferred in a transaction described in subparagraph (B), for purposes of computing the deduction allowable under subsection (a) with respect to so much of the basis in the hands of the transferee as does not exceed the adjusted basis in the hands of the transferor—

“(i) if the transaction is described in subparagraph (B)(i), the transferee shall be treated in the same manner as the transferor, or

“(ii) if the transaction is described in clause (ii) or (iii) of subparagraph (B) and the transferor made an election with respect to such property under subsection (b)(3) or (f)(2)(C), the transferee shall be treated as having made the same election (or its equivalent).”

Subsec. (f)(10)(B). Pub. L. 99–514, § 1809(b)(2), inserted at end “Clause (i) shall not apply in the case of the termination of a partnership under section 708(b)(1)(B).”

Subsec. (f)(12)(B)(ii). Pub. L. 99–514, § 1809(a)(4)(A), amended cl. (ii) generally, substituting “In the case of 19-year real property, the amount of the deduction allowed shall be determined by using the straight-line method (without regard to salvage value) and a recovery period of 19 years.” for prior provisions.

Subsec. (f)(12)(C). Pub. L. 99–514, § 1809(a)(4)(B), substituted “Exception for low- and moderate-income housing” for “Exception for projects forPub. L. 99–514, § 1802(b)(1), redesignated the par. (13) relating to motor vehicle operatingPub. L. 99–514, § 1809(a)(2)(C)(i), substituted “Cross reference” for “19-year real property” in heading and amended text generally, substituting “For other applicable conventions, see paragraphs (2)(B) and (4)(B) of subsection (b).” for prior provisions.

Subsec. (j)(3)(D). Pub. L. 99–514, § 1802(a)(1), inserted at end “For purposes of subparagraph (B)(iii), any portion of a property so used shall not be treated as leased to aPub. L. 99–514, § 1802(a)(2)(A), (G), substituted “any property (other than property held by such organization)” for “any property of which such organization is the lessee”, “first used by” for “first leased to”, and “preceding sentence and subparagraph (D)(ii)” for “preceding sentence”.

Subsec. (j)(4)(E)(ii). Pub. L. 99–514, § 1802(a)(2)(B), (C), struck out “of which such organization is the lessee” after “respect to any property” in subcl. (I) and substituted “is first used by the organization” for “is placed in service under thePub. L. 99–514, § 1802(a)(2)(D), added cl. (iv), first used, which read as follows: “For purposes of this subparagraph, property shall be treated as first used by the organization—

“(I) when the property is first placed in service under a Pub. L. 99–514, § 1802(a)(3), struck out cl. (iv), relating to exclusion of property not subject to rapid obsolescence.

Subsec. (j)(8), (9)(A). Pub. L. 99–514, § 1802(a)(4)(A), (B)(i), struck out “and paragraphs (4) and (5) of section 48(a)” after “For purposes of this subsection” in introductory provisions.

Subsec. (j)(9)(B)(i). Pub. L. 99–514, § 1802(a)(4)(B)(ii), inserted a comma between “loss” and “deduction”.

Subsec. (j)(9)(D). Pub. L. 99–514, § 1802(a)(7)(A), added subpar. (D), determination of whether property used in unrelated trade or business, which read as follows: “For purposes of this subsection, in the case of any property which is owned by a partnership which has both aPub. L. 99–514, § 1802(a)(7), redesignated former subpar. (D) as (E) and substituted “(C), and (D)” for “and (C)”. Former subpar. (E), was redesignated (F).

Pub. L. 99–514, § 1802(a)(2)(E)(i), added subpar. (E), treatment of certain taxable entities, consisting of cl. (i), in general, which read: “For purposes of this paragraph, except as otherwise provided in this subparagraph, anysection 318 determined without regard to the 50-percent limitation contained in subsection (a)(2)(C) thereof) by 1 or more tax-exempt entities.” Former subpar. (E) was redesignated (F).

Subsec. (j)(9)(F). Pub. L. 99–514, § 1802(a)(7)(A), redesignated former subpar. (E) as (F). Former subpar. (F) redesignated (G).

Subsec. (j)(9)(G). Pub. L. 99–514, § 1802(a)(7)(A), redesignated former subpar. (F) as (G).

1985—Subsec. (b)(2). Pub. L. 99–121, § 103(b)(1)(A), substituted “19-year real property” for “18-year real property” in heading and wherever appearing in text.

Subsec. (b)(2)(A)(i). Pub. L. 99–121, § 103(a), substituted “19-year recovery period” for “18-year recovery period”.

Subsec.(b)(3)(A). Pub. L. 99–121, § 103(b)(1)(A), substituted “19-year real property” for “18-year real property” in table.

Pub. L. 99–121, § 103(b)(2), substituted “19, 35, or 45 years” for “18, 35, or 45” in table.

Subsec. (b)(3)(B)(ii), (iii). Pub. L. 99–121, § 103(b)(1)(A), substituted “19-year real property” for “18-year real property” wherever appearing.

Subsec. (c)(2)(D). Pub. L. 99–121, § 103(b)(1)(A), substituted “19-year real property” for “18-year real property” in heading and in text.

Subsec. (d)(2)(B). Pub. L. 99–121, § 103(b)(1)(A), substituted “19-year real property” for “18-year real property”.

Subsec. (f)(1)(B)(ii). Pub. L. 99–121, § 103(b)(3)(B), substituted “ March 15, 1984 , and before May, 9, 1985, the” for “ March 15, 1984 , the”.

Subsec. (f)(1)(B)(iii), (iv). Pub. L. 99–121, § 103(b)(3)(A), (C), added cl. (iii), redesignated former cl. (iii) as (iv), and in cl. (iv) substituted “, (ii), or (iii)” for “or (ii)”.

Subsec. (f)(2), (5). Pub. L. 99–121, § 103(b)(1)(A), substituted “19-year real property” for “18-year real property” wherever appearing.

Subsec. (f)(12)(B)(ii). Pub. L. 99–121, § 103(b)(4), substituted “19-year real property” for “15-year real property” in heading and wherever appearing in text, and substituted “19 years” for “15 years”.

Subsec. (j). Pub. L. 99–121, § 103(b)(1)(A), substituted “19-year real property” for “18-year real property” wherever appearing in headings, table, and text.

1984—Subsec. (b)(2). Pub. L. 98–369, § 111(a)(1), substituted “18-year real property” for “15-year real property” in heading and wherever appearing in text.

Pub. L. 98–369, § 111(d), inserted in provision following cl. (ii) “(using a mid-month convention)”.

Subsec. (b)(2)(A). Pub. L. 98–369, § 111(b)(3)(A), struck out in text following cl. (ii) provision that for purposes of this subparagraph “low-income housing” means property described in section 1250(a)(1)(B)(i), (ii), (iii), or (iv).

Subsec. (b)(2)(A)(i). Pub. L. 98–369, § 111(a)(2), substituted “18-year recovery period” for “15-year recovery period”.

Subsec. (b)(2)(A)(ii). Pub. L. 98–369, § 111(a)(3), struck out “(200 percent declining balance method in the case of low-income housing)” after “declining balance method”.

Subsec. (b)(2)(B). Pub. L. 98–369, § 111(d), inserted “(using a mid-month convention)”.

Subsec. (b)(3)(A). Pub. L. 98–369, § 111(e)(9)(A), substituted “under paragraph (1), (2), or (4)” for “under paragraphs (1) and (2)”.

Pub. L. 98–369, § 111(e)(9)(B), substituted in table “18-year real property and low-income housing” for “15-year real property” and “18” for “15” and struck out “years” after “45”.

Subsec. (b)(3)(B)(ii). Pub. L. 98–369, § 111(e)(2), substituted “18-year real property or low-income housing,” for “15-year real property”.

Subsec. (b)(3)(B)(iii). Pub. L. 98–369, § 111(e)(1), substituted “18-year real property or low-income housing” for “15-year real property”.

Subsec. (c)(2)(D). Pub. L. 98–369, § 111(b)(3)(B), amended subpar. (D) generally, substituting “18-year real property” for “15-year real property” in heading and text and including within such definitionPub. L. 98–369, § 111(b)(2), added subpar. (F) and redesignated former subpar. (F) as (G).

Subsec. (d)(2)(B). Pub. L. 98–369, § 111(e)(3), substituted “18-year real property or low-income housing” for “15-year real property”.

Subsec. (e). Pub. L. 98–369, § 113(b)(2)(A), substituted “title” for “section” in provision preceding par. (1).

Subsec. (f)(1)(B). Pub. L. 98–369, § 111(c), designated existing provision as cl. (i), inserted heading, inserted “, and before March 16, 1984 ,” and struck out provision that for the purposes of the preceding sentence, the method of computing the deduction allowable with respect to such first component be determined as if it were a separate building, which provision is covered in cl. (iii), and added cls. (ii) and (iii).

Subsec. (f)(2)(B). Pub. L. 98–369, § 111(e)(1), substituted “18-year real property or low-income housing” for “15-year real property” wherever appearing.

Subsec. (f)(2)(C)(i). Pub. L. 98–369, § 111(e)(4), substituted in table “18-year real property or low-income housing” for “15-year real property”.

Subsec. (f)(2)(C)(ii)(II), (E), (5). Pub. L. 98–369, § 111(e)(1), substituted “18-year real property or low-income housing” for “15-year real property”.

Subsec. (f)(12)(C). Pub. L. 98–369, § 628(b)(1), designated provisions preceding cl. (i) and cl. (i) as subpar. (C), and struck out cls. (ii), (iii), and (iv) which dealt with the application of subpar. (A) to a sewage or solid waste disposal facility, an air or water pollution control facility or a facility which has received an urban development action grant under section 119 of the Housing and Community Development Act of 1974.

Subsec. (f)(12)(D), (E). Pub. L. 98–369, § 628(b)(2), redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as follows: “For purposes of this paragraph, the term ‘existing facility’ means a plant or property in operation before July 1, 1982 .”

Subsec. (f)(13). Pub. L. 98–369, § 32(a), added second par. (13) relating to motor vehicle operatingPub. L. 98–369, § 113(a)(2), added par. (14).

Subsec. (g)(2). Pub. L. 98–369, § 31(d), inserted “If any property (other than section 1250 class property) does not have a presentPub. L. 98–369, § 474(r)(7)(D), in subsec. (i) as amended by section 209(b) of Pub. L. 97–248, substituted “subparts A, B, and D of part IV” for “subpart A of part IV”.

Pub. L. 98–369, § 474(r)(7)(A), in subsec. (i) as added by section 208(a)(1) of Pub. L. 97–248, substituted “subparts A, B, and D of part IV” for “subpart A of part IV”.

Subsec. (i)(1)(D)(iii). Pub. L. 98–369, § 612(e)(5), in subsec. (i) as amended by section 209(b) of Pub. L. 97–248, substituted “section 26(b)(2)” for “section 25(b)(2)”.

Pub. L. 98–369, § 612(e)(4), in subsec. (i) as added by section 208(a)(1) of Pub. L. 97–248, substituted “section 26(b)(2)” for “section 25(b)(2)”.

Pub. L. 98–369, § 474(r)(7)(E), in subsec. (i) as amended by section 209(b) of Pub. L. 97–248, substituted “section 25(b)(2)” for “the last sentence of section 53(a)”.

Pub. L. 98–369, § 474(r)(7)(B), in subsec. (i) as added by section 208(a)(1) of Pub. L. 97–248, substituted “section 25(b)(2)” for “the last sentence of section 53(a)”.

Subsec. (i)(4)(A). Pub. L. 98–369, § 12(a)(3)(B), in subsec. (i) as amended by section 209(b) of Pub. L. 97–248, substituted “1989” for “1985” in cls. (i) and (ii).

Pub. L. 98–369, § 474(r)(7)(C), in subsec. (i) as added by section 208(a)(1) of Pub. L. 97–248, substituted “section 38” for “subpart A of part IV of subchapter A of this chapter”.

Subsecs. (j), (k). Pub. L. 98–369, § 31(a), added subsec. (j) and redesignated former subsec. (j) as (k).

1983—Subsec. (b)(2)(A). Pub. L. 97–448, § 102(a)(5), substituted “In the case of 15-year real property” for “For purposes of this subparagraph” in third sentence.

Subsec. (d)(2)(B). Pub. L. 97–448, § 102(a)(2), substituted “paragraph (7) or (10) of subsection (f)” for “subsection (f)(7)”.

Subsec. (e)(3)(C), (D). Pub. L. 97–424, § 541(a)(1), added subpar. (C). Former subpar. (C) redesignated (D).

Subsec. (e)(4)(D). Pub. L. 97–448, § 102(a)(9)(A), inserted provision that, in the case of the acquisition of property by any partnership which results from the termination of another partnership under section 708(b)(1)(B), the determination of whether the acquiring partnership is related to the other partnership shall be made immediately before the event resulting in such termination occurs.

Subsec. (f)(4)(B). Pub. L. 97–448, § 102(f)(4), substituted “Election made on return” for “Made on return” as the subpar. (B) heading, designated existing provisions as cl. (i), added heading for cl. (i), substituted “Except as provided in clause (ii), any election” for “Any election”, in cl. (i) as so designated, and added cl. (ii).

Subsec. (f)(5). Pub. L. 97–448, § 102(a)(1), inserted provision that, in the case of 15-year real property, the first sentence of this paragraph shall not apply to the taxable year in which the property is placed in service or disposed of.

Subsec. (f)(8)(D). Pub. L. 97–448, § 102(a)(10)(A), amended subpar. (D), as in effect before the amendments made by the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248], by inserting at end thereof the following new sentence: “Under regulations prescribed by the Secretary,Pub. L. 97–448, § 102(a)(3), added par. (13).

Subsec. (g)(8)(A). Pub. L. 97–448, § 102(a)(4)(B), substituted “Qualified coal utilization property” for “In general” in heading.

Subsec. (g)(8)(B). Pub. L. 97–448, § 102(a)(4)(C), substituted “Coal utilization property” for “In general” in heading.

Subsec. (h)(4). Pub. L. 97–448, § 102(a)(4)(A), substituted “coal utilization property which would otherwise be 15-yearPub. L. 97–248, § 206(a), substituted “table” for “tables” in introductory provisions, struck out designation “(A)” preceding the table and struck out subpar. (A) heading which had limited the application of the table to property placed in service after Dec. 31, 1980 , and before Jan. 1, 1985 , and struck out subpars. (B) and (C), which had provided tables, respectively, for property placed in service in 1985 and for property placed in service after Dec. 31, 1985 .

Subsec. (e)(4). Pub. L. 97–248, §§ 206(b), 224(c)(1), substituted “1981” for “1986” in heading, in subpar. (E) inserted provision that a similar rule shall apply in the case of a deemed liquidation under section 338, and struck out former subpar. (H) which had provided for special rules for property placed in service before certain percentages took effect.

Subsec. (f)(8). Pub. L. 97–248, § 209(a), amended par. (8) generally, substituting provisions relating to special rules for financePub. L. 97–248, § 208(a)(2)(A), inserted “except as provided in subsection (i),” before “for purposes of this subtitle”.

Subsec. (f)(8)(B)(i)(I). Pub. L. 97–354, § 5(a)(19), substituted “an S corporation” for “an electing small business corporation (within the meaning of section 1371(b))” in subsec. (f)(8)(B)(i)(I) as in effect before the enactment of the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248].

Pub. L. 97–248, § 208(b)(1), inserted “which is not a related person with respect to the lessee”.

Subsec. (f)(8)(B)(iii). Pub. L. 97–248, § 208(b)(2), in subcl. (I) substituted “120 percent of the presentPub. L. 97–354, § 5(a)(20), in par. (8) as amended by section 209(a) of Pub. L. 97–248, substituted “an S corporation” for “an electing small business corporation within the meaning of section 1371(b)”.

Subsec. (f)(8)(D). Pub. L. 97–248, § 208(b)(3), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows:

“(D) Qualified leased property defined.— For purposes of subparagraph (A), the term ‘qualified leased property’ means recovery property (other than a qualified rehabilitated building within the meaning of section 48(g)(1)) which is—

“(i) new section 38 property (as defined in section 48(b)) of the lessor which is leased within 3 months after such property was placed in service and which, if acquired by the lessee, would have been new section 38 property of the lessee,

“(I) which was new section 38 property of the lessee,

“(II) which was leased within 3 months after such property was placed in service by the lessee, and

Subsec. (f)(8)(H) to (K). Pub. L. 97–248, § 208(b)(4), added subpars. (H) to (J) and redesignated former subpar. (H) as (K).

Subsec. (f)(10)(B)(i). Pub. L. 97–248, § 224(c)(2), struck out “(other than a transaction with respect to which the basis is determined under section 334(b)(2))” after “section 332”.

Subsec. (i). Pub. L. 97–248, § 209(b), amended subsec. (i) generally, substituting provisions concerning limitations relating toPub. L. 97–248, § 208(a)(1), added subsec. (i). Former subsec. (i) redesignated (j).

Subsec. (j). Pub. L. 97–248, § 208(a)(1), redesignated former subsec. (i) as (j).


Established in 1979 as a refugee resettlement supporting agency in Westminster, California, Southland Integrated Services, Inc. (SIS) has gradually expanded its operations to respond to the rapidly evolving needs of the local Orange County population.

Southland Health Center was founded in June 1998 in response to the urgent health needs of the large medically-undeserved population in the community. With a multilingual medical staff and strong supporting personnel, Southland Health Center has serves a diverse patient population and has helped to enroll thousands of uninsured children and adults to state-sponsored health insurance programs.

With multiple locations offering over 20 programs, SIS provides a variety of services to the low-income residents, the elderly, children, and people with mental disabilities. SIS has really touched the lives of tens of thousands of people and has come to be regarded as an indispensable institution in the Orange County community.

Since May of the 2015 Southland Health Center has been approved by the U.S. Department of Health and Human Services to be a Federally Qualified Health Center (FQHC) clinic to provide even more quality health care to all residents of Orange County.

Southland Integrated Services is a community based non-profit organization that operates a Federally Qualified Health Center (FQHC) with Integrated Health Services and a Comprehensive Social Service Agency.
*Health Center is a FTCA Deemed Facility.


The History of Southland baptist church

On July 11, 1956, the Race Street Baptist Mission, being led by the Lord to organize into a Church, called upon the Bible Baptist Church for authority to organize the Southland Missionary Baptist Church. The church met at 1822 Race St. in Cincinnati, Ohio. James Roberts was officially voted in as pastor on August 4, 1956. The charter members were: James Roberts, Clyde Brasel, Harold Rolison, Harold Roberts, Herman Rolison, Dorothy Roberts, Maye.

1959, when Bro. L. B. Huskey was elected pastor for the following year Bro. Huskey resigned in 1961. Bro. Buford Earls was voted in as pastor on August 5 ,1961, where he remained so until September of 1962 when Bro. James Roberts was voted back in as pastor until March of Brasel, & Beulah Rolison. Bro. Roberts served as pastor of SMBC until August 1, 1979. Having outgrown its current location, the church moved to the corner of Westwood & Grand Avenue, 1701 Westwood Ave., in March 1964.

The Lord continued to bless & they soon needed a new building. The Southland Missionary Baptist Church moved to 2394 Grant Street, Cincinnati, OH, in September 1972. Eventually they purchased the adjacent lot for further expansion.

On August 4, 1979 the church voted Sam Hall as pastor. In the spring of 1988 some men noticed a piece of property for sale not far from the current location. Feeling led by the Lord, the church purchased the land & began building. The SMBC started meeting at 2485 Springdale Rd, Cincinnati, OH, in August 1990. Pastor Sam Hall retired in February 2000, after 21 yrs as pastor.

On March 26, 2000, James R. Love began as pastor of SMBC. The Lord blessed and the church mortgage was paid off in January 2001. Pastor Love continues to serve as pastor of SMBC.


When Steve and Kelly Taylor decided to leave the rat race for the small Southland town of Lumsden there was much apprehension. 8 years later and the two entrepreneurs are living the ultimate lifestyle while running Roar Coffee roasters and Temple Tattoo. See how theses creatives have adapted to life in Southland and the new pace of life.

When Southlanders get together to support each other they don't do things by halves. Follow the story of why these hardy riders biked 286km from Milford Sound to Invercargill in a day to raise funds for HeartKids Southland. HeartKids Southland supports those families with children affected with heart conditions.

If you would like to donate to help these families follow this link. https://givealittle.co.nz/cause/milford-to-invercargill-by-bike


Watch the video: Southland Tribute. Theme Remix