The term other basis means:
(5) The term other basis means:
(i)in the case of property depreciable pursuant to section 167 of the Internal Revenue Code, the adjusted basis for determining gain or loss used as the basis for depreciation pursuant to subsection (g) of section 167 of the Internal Revenue C#
(i) in the case of property depreciable pursuant to section 167 of the Internal Revenue Code, the adjusted basis for determining gain or loss used as the basis for depreciation pursuant to subsection (g) of section 167 of the Internal Revenue Code; and
(ii)in the case of recovery property with respect to which a deduction is allowable under section 168 of the Internal Revenue Code, the unadjusted basis, as such term is defined in subsection (d) of section 168 of the Internal Revenue Code, use#
(ii) in the case of recovery property with respect to which a deduction is allowable under section 168 of the Internal Revenue Code, the unadjusted basis, as such term is defined in subsection (d) of section 168 of the Internal Revenue Code, used in determining the recovery deduction allowable under such section 168 of the Internal Revenue Code.