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      “(2) acquired after December 31, 1953, if the original use of such property commences with the taxpayer and commences after such date. Paragraphs (2), (3), and (4) of subsection (b) shall not apply to any motion picture film, video tape, or sound recording.” Subsec. (d). Pub. L. 101–508, § 11812(a)(1), redesignated subsec. (h) as (d) and ...


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