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What is the definition of “placed in service”?

“Placed in service” generally means that the appropriate work has been completed which would allow for occupancy of either the entire building, or some identifiable portion of the building. See Treasury Regulation 1.46-3(d) for additional information.

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Securities offered through Orchard Securities LLC, Member FINRA/SIPC. Foss and company is not affiliated with Orchard Securities LLC nor is it a broker dealer.