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" Is used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, or... "
Internal Revenue Cumulative Bulletin - 11. lappuse
autors: United States. Internal Revenue Service - 1977
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United States Code, 2. sējums

United States - 1964 - 1098 lapas
...property (not including a building and its structural components) but only if such property — (1) Is used as an integral part of manufacturing, production,...energy, gas, water, or sewage disposal services, or (il) constitutes a research or storage facility used In connection with any of the activities refered...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 lapas
...property (not including a building and its structural components) but only if such property— (1) Is used as an integral part of manufacturing, production,...energy, gas, water, or sewage disposal services, or (1i) Constitutes a research or storage facility used in connection with any of the activities referred...
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The Code of Federal Regulations of the United States of America

1972 - 852 lapas
...property, or is other tangible property (not including a building or its structural components) which (a) is used as an integral part of manufacturing, production,...energy, gas, water, or sewage disposal services, or (b) constitutes research or storage facilities used in connection with any of the activities described...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 lapas
...property (not Including a building and Its structural components) but only If such property — (1) Is used as an integral part of manufacturing, production,...energy, gas, water, or sewage disposal services, or (ii) Constitutes a research or storage facility used in connection with any of the activities referred...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1618 lapas
...property (not including a building and its structural components) but only If such property — (I) Is used as an integral part of manufacturing, production,...energy, gas, water, or sewage disposal services, or ( ii ) Constitutes a research or storage facility used in connection with any of the activities referred...
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The Code of Federal Regulations of the United States of America

1966 - 508 lapas
...adjustments described In paragraph (2) for a period in which such property (or other property) — (1) Was used as an Integral part of manufacturing, production,...energy, gas, water, or sewage disposal services, or (il) Constituted research or storage facilities used In connection with any of the activities referred...
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Internal Revenue Bulletin: Cumulative bulletin, 2. izdevums

United States. Internal Revenue Service - 1968 - 1034 lapas
...other tangible property is used as an integral part of manufacturing, production, or extraction, or furnishing transportation, communications, electrical...depreciation is allowable and must have a useful life of four years or more. Section 1.48-1 (c) of the Income Tax Regulations provides, in part, that the term...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1967 - 1510 lapas
...property is used as an integral part of manufacturing, production, or extraction, or as an integral part of furnishing transportation communications, electrical...or storage facility used in connection with any of these activities. "Tangible personal property," as defined in section 1.48-1 (c) of the Income Tax...
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Internal Revenue Bulletin: Cumulative bulletin, 1. daļa,1. sējums

United States. Internal Revenue Service - 1964 - 744 lapas
...property (not including a building and its structural components) but only if such property — (1) Is used as an integral part of manufacturing, production,...energy, gas, water, or sewage disposal services, or (ii) Constitutes a research or storage facility used in connection with any of the activities referred...
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Internal Revenue Bulletin: Cumulative bulletin, 1. daļa,2. sējums

United States. Internal Revenue Service - 1964 - 888 lapas
...not subject to this provision are property other than buildings or structural components which are used as an integral part of manufacturing, production,...energy, gas, water, or sewage disposal services or represent research or storage facilities used in connection with these activities. Examples of the...
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