⁸ See Sec. 1245(b)(4) and Regs. Sec. 1.1245-4(d)(1); and Sec. 1250(d)(4) and Regs. Sec. 1.1250-3(d).

⁹ See Secs. 1245(b)(3) and 1250(d)(3) and Regs. Secs. 1.1245-4(c) and 1.1250-3(c).

¹⁰ See Secs. 1245(b)(1) and 1250(d)(1) and Regs. Secs. 1.1245-4(a)(1) and 1.1250-3(a)(1).

¹¹ See Regs. Secs. 1.1245-2(a)(4) and 1.1250-2(d)(3).

¹² See Regs. Secs. 1.1245-2(c)(2) and 1.1250-2(e)(2).

¹³ See Secs. 1245(b)(2) and 1250(d)(2).

¹⁴ See Sec. 179(d)(10) and Regs. Sec. 1.179-1(e).

¹⁵ See Sec. 280F(b)(2)(A).

¹⁶ See Sec. 55(b)(1)(A)(i).