(iii Deferral provisions.Interest expense that is not allowable as a deduction for the taxable year in which paid or accrued by reason of a deferral provision (within the meaning of paragraph (m)(7)(iii) of this section) is allocated in the same manner as the debt giving rise to the interest expense is allocated for such taxable year.
In addition, a replacement debt (within the meaning of paragraph (e) of this section) is allocated to an expenditure properly chargeable to capital account with respect to an asset to the extent the proceeds of such debt are used to repay the portion of a debt allocated to such asset under this paragraph (n)(3).
The second section is allocated to the sensitivity analysis of physical properties of rock and fluid using reported physical properties of case 2. The critical radius of reservoir, defined as the maximum radius of a reservoir with certain rock and fluid properties in which the pressure differences resulted from linear and non-linear solutions is considerable, was used to analyze the results.
Specific staining in each tissue section was allocated 0 (no staining), 1 (weak intensity of staining), 2 (moderate intensity) or 3 (strong intensity).
One of two 8-m long straight sections is allocated for storage ring free electron laser (SRFEL) in the UV region.
In this randomised, double-blinded study, women who underwent an elective C-section were allocated to either usual care (control, n=40) or three distant reiki sessions in addition to usual care (n=40).
Hereby, the total investment costs of the battery (the calculation and magnitude of the economic parameters are given in the next section and in Table 2) are allocated to the charging capacity variable c bc ; thus, the modelled capacity of the discharging battery c bd is free of cost.q.
Various road routes are allocated to sections of Great Eastern Highway, with some overlap between some of the routes.
Various road routes are allocated to sections of Great Northern Highway, including the Highway 1 routes National Route 1 and National Highway 1, as well as National Highway 95.
Various road routes are allocated to sections of Great Northern Highway, which is mostly a National Highway route, and also forms part of Australia's Highway 1.
