 | 1995 - 986 lapas
...Treasury (li) Property is described in this subdivision if it is property to be used, in whole or in part, to abate or control water or atmospheric pollution...contamination by removing, altering, disposing, or storing pollutants, contaminants, wastes, or heat. In the case of property to be used to control water pollution,... | |
 | 1997 - 1110 lapas
...issued. (11) Property is described in this subdivision if it is property to be used, in whole or in part, to abate or control water or atmospheric pollution...contamination by removing, altering, disposing, or storing pollutants, contaminants, wastes, or heat. In the case of property to be used to control water pollution,... | |
 | 2003 - 1128 lapas
...§1.103-8 (ii) Property is described in this subdivision if it is property to be used, in whole or in part, to abate or control water or atmospheric pollution...contamination by removing, altering, disposing, or storing pollutants, contaminants, wastes, or heat. In the case of property to be used to control water pollution,... | |
 | 1986 - 578 lapas
...Service laws, 26 USC 169(d)(1), as follows: "a new identifiable treatment facility which is used. . . to abate or control water or atmospheric pollution...or contamination by removing, altering, disposing, storing, or preventing the creation or emmission of pollutions, contaminants, wastes or heat"; (B)... | |
 | 1994 - 452 lapas
...Service laws. 26 USC 169(dXD, as follows: "A new Identifiable treatment facility which is used * * * to abate or control water or atmospheric pollution...or contamination by removing, altering, disposing, storing, or preventing the creation or emission of pollutants, contaminants, wastes or heat"; (B) Whether... | |
 | 1997 - 1068 lapas
...Service laws, 26 USC 169(d)(l), as follows: "A new Identifiable treatment facility which Is used * * * to abate or control water or atmospheric pollution...or contamination by removing, altering, disposing, storing, or preventing the creation or emission of pollutants, contaminants, wastes or heat"; 35.25... | |
 | 1972 - 852 lapas
...a facility is designed to perform or does perform a function in addition to abating or controlling water or atmospheric pollution or contamination by removing, altering, disposing or storing pollutants, contaminants, wastes, or heat, such facility shall be a treatment facility only with respect... | |
 | United States. Congress. Senate. Committee on Finance - 1969 - 406 lapas
...generally is defined as depreciable property which is a separate identifiable treatment facility used to abate or control water or atmospheric pollution...storing of pollutants, contaminants, wastes or heat, and which is appropriately certified. A building is not a pollution control facility unless it is exclusively... | |
 | United States. Internal Revenue Service - 1975 - 652 lapas
...the allowance for depreciation provided in section 167 or land that is to be used in whole or in part to abate or control water or atmospheric pollution...contamination by removing, altering, disposing, or storing pollutants, contaminants, wastes, or heat. The recoven' boiler described in Rev. Rul. 73-433 does not... | |
 | United States. Internal Revenue Service - 1978 - 630 lapas
...for depreciation provided in section 167 of the Code, or land, and (B) is used in whole or in part I and II a , pollutants, contaminants, waste or heat (hereinafter individually and collectively referred to as a... | |
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certified pollution control facility" means a new identifiable treatment facility which is used, in connection with a plant or other property in operation before January 1, 1969, to abate or control water or atmospheric pollution or contamination by removing,... 
