(i) the final date on which the partnership that designed these contribution acquired any part of the real property with respect to which these contribution is manufactured,(iv) in the situation where the property is subject to regulation under the Federal Meals, Drug, and Beauty Act, as amended, these types of property must totally satisfy the app

indicates a tax imposed by a Point out, a possession of The us, or by a political subdivision of any in the foregoing, or from the District of Columbia. the taxpayer may elect, exclusively for purposes of subparagraph (B), to take care of the basis of any evidently wholesome food as becoming equal to 25 p.c in the reasonable market place worth of