| http://www.w3.org/ns/prov#value | - Rev. Proc. 2011-43 section 5.03(3) provides a transition rule for the first three tax years ending on or after December 31, 2010, permitting taxpayers to determine the percentage of a unit of linear property replaced based on average circuit length within a county or geographic area similar to a county, such as a parish, borough, or other similar geographic division.
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