United States depreciation adjustments
(A)The term “United States depreciation adjustments” means the portion of the depreciation adjustments to the adjusted basis of the property which are attributable to the depreciation deductions allowable in computing taxable income from sources in the United States. (B)Except in the case of property of a kind described in section 168(g)(4), if, for any taxable year— (i)such property is used predominantly in the United States, or (ii)such property is used predominantly outside the United States,