Title 13--DEPARTMENT OF

The recognized Internal Revenue Service (IRS) tax basis; and D. In the case of change in ownership after July 18, 1984, the cost basis of acquired assets of the owner of record as of July 18, 1984, as of the effective date of the change in ownership or, in the case of a facility which entered the program after July 18, 1984, the owner at the ... ................
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