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TITLE 26-INTERNAL REVENUE CODE (A) with respect to any infringement of a patent, the period in which such infringe- ment occurred, (B) with respect to a breach of contract or breach of fiduciary duty or relationship, the period during which amounts would have been received or accrued but for the breach of contract or breach of fiduciary duty or relationship, and (C) with respect to injuries sustained by reason of any conduct forbidden in the anti- trust laws, the period in which such injuries were sustained. (3) Net operating losses attributable to compensa- ble injuries* For purposes of paragraph (1)- (A) a net operating loss for any taxable year shall be treated as attributable to a compensable injury to the extent of the compensable injury sustained during such taxable year, and (B) if only P. portion of a net operating loss for any taxable year is attributable to a compensable injury, such portion shall (in applying section 172 for purposes of this section) be considered to be a separate net operating loss for such year to be applied after the other portion of such net operat- ing loss. (e) Effect on net operating loss carryovers If for the taxable year in which a compensa- tory amount Is received or accrued any portion of a net operating loss carryover to such year is attributable to the compensable injury for which such amount is received or accrued, such portion of such net operating loss carryover shall be reduced by an amount equal to- (1) the deduction allowed under subsection (a) with respect to such compensatory amount, reduced by (2) any portion of the unrecovered losses sustained as a result of the compensable injury with respect to which the period for carryover under section 172 has expired. (Added Pub. L. 91-172, title IX, § 904(a), Dec. 30, 1969, 83 Stat. 711.) REFERENCES IN TEXT The antitrust laws, referred to in subsecs. (b)(3), (d)(2)(C), are classified generally to section 1 et seq. of Title 15, Commerce and Trade. Section 4 of the Clayton Act, referred to in subsec. (b)(3), is classified to section 15 of Title 15, Commerce and Trade. EFFECTIVE DATE Section 904(c) of Pub. L. 91-172 provided that: "The amendments made by this section [enacting this sec- tion] shall apply to taxable years beginning after De- cember 31, 1968." [§ 187. Repealed. Pub. L. 94-455, title XIX, § 1901(a)(31), Oct. 4, 1976, 90 Stat. 1769] Section, added Pub. L. 91-172, title VII, § 707(a), Dec. 30, 1969, 83 Stat. 674, and amended Pub. L. 93-625, § 3(d), Jan. 3, 1975, 88 Stat. 2109, provided for an allowance of an amortization deduction for certain coal mine safety equipment, the method of election and termination of such deduction, the definition of term "certified coal mine safety equipment", and spe- cial rules applicable to the amortization deduction. EFFECTIVE DATE OF REPEAL Repeal of this section effective for taxable years be- ginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amend- ment note under section 2 of this title. § 188. Amortization of certain expenditures for on- the-job training and child care facilities (a) Allowance of deduction At the election of the taxpayer, made in ac- cordance with regulations prescribed by the Secretary, any expenditure chargeable to cap- ital account made by an employer to acquire, construct, reconstruct, or rehabilitate section 188 property (as defined in subsection (b)) shall be allowable as a deduction ratably over a period of 60 months, beginning with the month in which the property is placed in service. The deduction provided by this section with respect to such expenditure shall be in lieu of any de- preciation deduction otherwise allowable on ac- count of such expenditure. (b) Section 188 property For purposes of this section, the term "sec- tion 188 property" means tangible property which qualifies under regulations prescribed by the Secretary as a facility for on-the-job train- ing of employees (or prospective employees) of the taxpayer, or as a child care center facility primarily for the children of employees of the taxpayer; except that such term shall not in- clude- (1) any property which is not of a character subject to depreciation; or (2) property located outside the United States. (c) Application of section This section shall apply only with respect to expenditures made after December 31, 1971, and before January 1, 1977. (Added Pub. L. 92-178, title III, § 303(a), Dec. 10, 1971, 85 Stat. 521, and amended Pub. L. 94- 455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) AMENDMENTS 1976-Pub. L. 94-455 struck out "or his delegate" in subsecs. (a) and (b) following "Secretary". EFFECTIVE DATE Section 303(d) of Pub. L. 92-178 provided that: "The amendments made by this section [enacting this sec- tion and section 57(a)(10) of this title and amending sections 642(f), 1082(a)(2)(B), 1245(a)(2), (3)(D), and 1250(b)(3) of this title] shall apply to taxable years ending after December 31, 1971." SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 48, 57, 642, 1082, 1245, 1250 of this title. § 189. Amortization of real property construction period interest and taxes (a) Capitalization of construction period interest and taxes Except as otherwise provided in this section or in section 266 (relating to carrying charges), in the case of an individual, an electing small business corporation (within the meaning of section 1371(b)), or a personal holding company (within the meaning of section 542), no deduc- Page 189