For purposes of this section the term section 1245 property means any property which is or has been property of a character subject to the allowance for depreciation provided in section 167 and is either. According to the internal revenue service irs section 1245 property is defined as intangible or tangible personal property that could be or is subject to depreciation or amortization excluding. For provision that for purposes of section 125 of the internal revenue code of 1986 a plan shall not be treated as failing to be a cafeteria plan solely because under the plan a participant elected before january 1 1988 to receive reimbursement under the plan for dependent care assistance for periods after december 31 1987 and such.
standard form conic sections
spinal cord cross section anatomy
stylus sectional
staples center section 114
sofa express sectional
stratford section 8
southern section football
spinal versus epidural anaesthesia for caesarean section