92 STAT. 3196
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PUBLIC LAW 95-618—NOV. 9, 1978
"(2) ENERGY PKOPKRTY DEFINED.—The term 'enerj2;y property' means property— "(A) which is— " (i) alternative energy property,
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,. "(ii) solar wind energy property, " (iii) specially defined energy property, ffif!fT ^i;* ir "(iv) recycling equipment, " (V) shale oil equipment, or "(vi) equipment for producing natural gas from geopressured brine, "(B)(i) the construction, reconstruction, or erection of -.: which is completed by the taxpayer after September.SO, ir*78. or c . "(ii) which is acquired after September 80. 1978, if the .-,;; original use of such property commences with the taxpayer and commences after such date, and "(C) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, and which has a useful life (determined as of the time such property is placed in service) of 3 years or more. " (3) A L T E R N A T IV E ENERGY PROPERTY.—
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Post, p. 3203.
"(A) I N GFNERAL.—The term 'alternative energy property' means— "(i) a boiler the primary fuel for which will be an alternate substance, "(ii) a burner (including necessary on-site equipment to bring the alternate substance to the burner) for a combustor other than a boiler if the primary fuel for such burner will be an alternate substance, "(iii) equipment for converting an alternate substance into a synthetic liquid, gaseous, or solid fuel (other than coke or coke gas), "(iv) equipment designed to modify existing equipment which uses oil or natural gas as a fuel or as feedstock so that such equipment will use either a substance other than oil and natural gas, or oil mixed with a substance other than oil and natural gas (where such other substance will provide not less than 25 percent of the fuel or feedstock), "(v) equipment which uses coal (including lignite) as a feedstock for the manufacture of chemicals or other products (other than coke or coke gas), "(vi) pollution control equipment required (by Federal, State, or local regulations) to be installed on or in connection with equipment described in clause (i), (ii). (iii), (iv), or (v), "(vii) equipment used for the unloading, transfer, storage, reclaiming from storage, and preparation (including, but not limited to, washing, crushing, drying, and weighing) at the point of use of an alternate substance for use in equipment described in clause (i), (ii), (iii), (iv), (v), or (vi), and "(viii) equipment used to produce, distribute, or use energy derived from a geothermal deposit (within the ^' meaning of section 613(e)(3)), but only, in the case of electricity generated by geothermal power, up to (but not including) the electrical transmission stage.
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