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" ... section 38 property" means — (A) tangible personal property, or (B) other tangible property (not including a building and its structural components) but only if such property — (i) is used as an integral part of manufacturing, production, or extraction... "
Hearings, Reports and Prints of the Senate Select Committee on Small Business - Stranica 790
napisao/la United States. Congress. Senate. Select Committee on Small Business - 1975
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United States Code, Opseg 2

United States - 1964 - Broj stranica: 1098
...only if such property — (1) 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 (il) constitutes a research or storage facility used In connection with any of the activities refered...
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United States Code, Opseg 6

United States - 1965 - Broj stranica: 1110
...only if such property — (i) 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 (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 ...

1978 - Broj stranica: 1400
...(or other property)— (I) Was used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, or (II) Constituted a research facility used In connection with any of the activities referred to in...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - Broj stranica: 1474
...only If such property — (1) 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 (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 - Broj stranica: 658
...only If such property — (1) 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 (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 - Broj stranica: 1618
...only If such property — (I) 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 ( ii ) Constitutes a research or storage facility used in connection with any of the activities...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - Broj stranica: 750
...only if such property— (1) 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 (1i) 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 ...

2001 - Broj stranica: 608
...components) used as an integral part of manufacturing, production, or extraction, or as an integral part of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services by a person engaged in a trade or business of furnishing any such service, or which constitutes a research...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1993 - Broj stranica: 670
...components) used as an integral part of manufacturing, produclion, or extraction, or as an integral part of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services by a person engaged in a trade or business of furnishing any such service, or which constitutes a research...
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Internal Revenue Bulletin: Cumulative bulletin, Dio 3

United States. Internal Revenue Service - 1963 - Broj stranica: 1402
...connection with these activities. The activities specified are manufacturing, production, or extraction, or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services. The exclusion for "livestock" means all types of livestock except poultry. The ordinary income treatment...
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