 Except as provided in this subsection, the term "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...  Reports of the Tax Court of the United States - Page 355by United States. Tax Court - 1980Full view - About this book
 | United States - 1964 - 1098 pages
...provided In this subsection, the term "section 38 property" means — (A) tangible personal property, or (B) other tangible property (not including a building...its structural components) but only if such property — (1) Is used as an integral part of manufacturing, production, or extraction or of furnishing transportation,... | |
 | United States. National Commission on Urban Problems - 1948 - 774 pages
...used as an integral part of certain business activities (manufacturing, production, extraction, or furnishing transportation, communications, electrical...energy, gas, water or sewage disposal services) or as a research or storage facility in connection with any of these activities. However, the tax treatment... | |
 | 1977 - 1078 pages
...provided in this subsection, the term "section 38 property" means — (A) Tangible personal property, or (B) Other tangible property (not including a building...disposal services, or (ii) Constitutes a research facility used in connection with any of the activities referred to in clause (i), or (ill) Constitutes... | |
 | 1972 - 852 pages
...provided in this subsection, the term "section 38 property" means — (A) Tangible personal property, or (B) Other tangible property (not Including a building...energy, gas, water, or sewage disposal services, or (il) Constitutes a research or storage facility used In connection with any of the activities referred... | |
 | 1976 - 902 pages
...adjustments described In paragraph (2) lor 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 (II) Constituted a research facility used In connection with any of the activities referred to In clause... | |
 | 1977 - 1802 pages
...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 (ii) Constituted a research facility used in connection with any of the activities referred to in clause... | |
 | 1966 - 508 pages
...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... | |
 | 1966 - 658 pages
...provided In this subsection, the term "section 38 property" means — (A) Tangible personal property, or (B) Other tangible property (not Including a building...its structural components) but only If such property — (1) Is used as an integral part of manufacturing, production, or extraction or of furnishing transportation,... | |
 | 1978 - 838 pages
...provided In this subsection, the term "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 propertyCD Is used as an Integral part of manufacturing, production, or extraction or of furnishing... | |
 | 1965 - 624 pages
...provided In this subsection, the term “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 or of furnishing... | |
| |
