Section 489-QQ. Determination of railroad ceilings for certain railroads in transition

Notwithstanding any other provision of this title, railroad
  ceilings  established during the first five years in which such ceilings
  are made pursuant to this title for railroad real property acquired  (a)
  from  a  railroad  in  reorganization  as  defined  in the regional rail
  reorganization act of nineteen hundred  seventy-three  by  a  profitable
  railroad  as  defined in that act or by a subsidiary thereof or (b) from
  any source or in any manner by  any  corporation  created  under  or  in
  compliance  with  that act or the rail passenger service act of nineteen
  hundred seventy shall be established by  using  an  economic  factor  of
  twenty  percent  and  by  using,  except  for  property  for which local
  reproduction cost was not determined prior to the effective date of this
  act, the same local  reproduction  cost  as  would  have  been  used  if
  acquisition of the property by the said corporations had not occurred.