 | United States. Internal Revenue Service - 1978 - 372 pages
...INCLUDED. — The term 'recycling equipment' includes any equipment which is used in the conversion of solid waste into a fuel or into useful energy such as steam, electricity, or hot water. "(7) SHALE OIL EQUIPMENT. — The term 'shale oil equipment' means equipment for producing or extracting... | |
 | United States. Tax Court - 1992 - 764 pages
...INCLUDED.— The term "recycling equipment" includes any equipment which is used in the conversion of solid waste into a fuel or into useful energy such as steam, electricity, or hot water. Section 38(b) states that the Secretary "shall provide such regulations as may be necessary to carry... | |
 | United States - 1979 - 200 pages
...INCLUDED. — The term 'recycling equipment' includes any equipment which is used in the conversion of solid waste into a fuel or into useful energy such as steam, electricity, or hot water. "(7) SHALE on. EQUIPMENT. — The term 'shale oil equipment' means equipment for producing or extracting... | |
 | United States. Congress. Senate. Committee on Energy and Natural Resources - 1979 - 1396 pages
...INCLUDED. — The term 'recycling equipment' includes any equipment which is used in the conversion of solid waste into a fuel or into useful energy such as steam, electricity, or hot water. "(7) SHALE OIL EQUIPMENT. — The term 'shale oil equipment' means equipment for producing or extracting... | |
 | United States - 1981 - 318 pages
...INCLUDED. — The term 'recycling equipment' includes any equipment which is used in the conversion of solid waste into a fuel or into useful energy such as steam, electricity, or hot water. "(7) SHALE OIL EQUIPMENT. — The term 'shale oil equipment' means equipment for producing or extracting... | |
 | United States. Tax Court - 1992 - 786 pages
...INCLUDED.— The term "recycling equipment" includes any equipment which is used in the conversion of solid waste into a fuel or into useful energy such as steam, electricity, or hot water. Section 38(b) states that the Secretary "shall provide such regulations as may be necessary to carry... | |
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... includes some virgin materials shall not be treated as failing to meet the exclusive use requirements of subparagraph (A) if the amount of such virgin materials is 10 percent or less. (D) CERTAIN EQUIPMENT INCLUDED. — The term 'recycling equipment... 