 | 1968 - 1618 lapas
...depreciation with respect to such property begins; or (ii) The taxable year in which the property is placed in a condition or state of readiness and availability...trade or business, in the production of income, in a tax-exempt activity, or in a personal activity. Thus, if property meets the conditions of subdivision... | |
 | 1971 - 744 lapas
...depreciation with respect to such property begins; or (ii) The taxable year in which the property is placed in a condition or state of readiness and availability...trade or business, in the production of income, in a tax-exempt activity, or in a personal activity. Thus, if property meets the conditions of subdivision... | |
 | 1972 - 852 lapas
...first time the property is placed in service. Property is "first placed in service" when first placed in a condition or state of readiness and availability for a specifically assigned function. whether in the taxpayer's trade or business, in the production of income, in a tax-exempt activity, or in a personal... | |
 | 2003 - 736 lapas
...in service. The term placed in service means the time that property is first placed by the taxpayer in a condition or state of readiness and availability for a specifically assigned function, whether for use in a trade or business, for the production of income, in a tax-exempt activity, or in a personal... | |
 | 2000 - 738 lapas
...in service. The term placed in service means the time that property is first placed by the taxpayer in a condition or state of readiness and availability for a specifically assigned function, whether for use in a trade or business, for the production of income, in a §1.179-5 tax-exempt activity, or... | |
 | 1971 - 1474 lapas
...in the production of income), the following are examples of cases where property shall be considered in a condition or state of readiness and availability for a specifically assigned function : (i) Parts are acquired and set aside during the taxable year for use as replacements for a particular... | |
 | 1994 - 572 lapas
...property (as defined in §1.194-3(a)). However, fruit-bearing trees and vines shall not be considered in a condition or state of readiness and availability for a specifically assigned function until they have reached an income-producing stage. Moreover, materials and parts acquired to be used... | |
 | 1970 - 750 lapas
...in the production of income), the following are examples of cases where property shall be considered in a condition or state of readiness and availability for a specifically assigned function: (i) Parts are acquired and set aside during the taxable year for use as replacements for a particular... | |
 | 1979 - 940 lapas
...materials and parts acquired to be used in the construction of an item of equipment shall not be considered in a condition or state of readiness and availability for a specifically assigned function. (3) Notwithstanding subparagraph (1) of this paragraph, property with respect to which an election... | |
 | 1990 - 566 lapas
...the production of income), the following are examples of cases where property shall be considered hi a condition or state of readiness and availability for a specifically assigned function: (i) Parts are acquired and set aside during the taxable year for use as replacements for a particular... | |
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The taxable year in which the property is placed in a condition or state of readiness and availability for a specifically assigned function... 
