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does not include any building (or with respect to which
buildings constitute an insignificant portion) and
which is--
(A) a self-contained single operating
unit or processing operation,
(B) located on a single site, and
(C) identified as a single unitary
project as of [December 31, 1985] March 1,
1986.[129]
TRA section 203(b)(1)(C) mandates that a taxpayer construct
a plant facility “pursuant to a written specific plan”. The
statute and the regulations fail to define the term “written
specific plan”; however, the legislative history explains why
Congress included this requirement in the plant facility
transitional rule. According to the conference report: “The
plan referred to must be a definite and specific plan of the
taxpayer that is available in written form as evidence of the
taxpayer’s intentions.” H. Conf. Rept. 99-841 (Vol. II), supra
at II-57, 1986-3 C.B. (Vol. 4) at 57. The two words “written”
and “specific” modify the word “plan” to ensure that taxpayers
have physical evidence that memorializes their intent to
construct the specific items for which they claim the ITC. Id.
We look to the plain meaning of the word “specific”. Black’s Law
Dictionary 1434 (8th ed. 2004), defines the word “specific” as
129 See supra note 99.
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