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 | The term "substantial improvement" means the improvements added to capital account with respect to the building during any 24-month period ... | |
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| ... but only if the sum of the amounts added to such account during such period equals or exceeds 25 percent of the adjusted basis of the building as of the 1st day of such period. | |
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| OK, I think I get it now. | |
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| I want to come in your hair so bad | |
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