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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Acquisition interest relating to post-use periods excluded from an asset's actual cost, and deemed never included.</h1> An amendment declares that interest paid in connection with acquiring an asset, to the extent attributable to any period after the asset is first put to use, shall not be included in the asset's actual cost and shall be deemed never to have been included.

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