BILLS-105hr293ih.pdf

the preceding calendar year’ the first calendar year year 1974 1986 5 year 12.5 years 1997 JANUARY 7, 1997 1978 all prior taxable years more than 2 years December 31, 1997

SESSION H. the ‘‘Indian Reservation

the United States of America

IH

Indian Indians

SEC House of Representa- the Committee THE HOUSE OF REPRESENTATIVES GENERAL.—If Senate U.S.C. NONREVENUE Ways and Means CONGRESS Interior the Internal Revenue Code

SHADEGG

indian reservation reservation indian property means personal property property qualified investment placed service term qualified taxpayer real property prop erty personal erty