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WEST VIRGINIA CODE

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WVC 11 - 13 K- 4 §11-13K-4. Proration of credit.
For purposes of this section, the amount of any credit attributable to the purchase of agricultural equipment by a partnership or electing small business corporation (S corporation) shall be allocated to the individual partners or shareholders in proportion to their ownership or interest in the partnership or S corporation.

Note: WV Code updated with legislation passed through the 2012 1st Special Session