 | United States - 1964 - 1098 pages
...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 (il) constituted research or storage facilities used in connection with any of the activities referred... | |
 | 2001 - 608 pages
...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... | |
 | 1993 - 670 pages
...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... | |
 | 1971 - 1474 pages
...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... | |
 | 1970 - 750 pages
...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... | |
 | United States. Internal Revenue Service - 1963 - 1402 pages
...structural components) used as an integral part of the manufacturing, production, or extraction process or as an integral part of a system of furnishing transportation,...electrical energy, gas, water, or sewage disposal services mar qualify for the credit. Property is to be considered as being used as an integral part of a system... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...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, * * *. ******* Section 1. 1245-3 (b) of the Income Tax Regulations defines "personal property" as being... | |
 | United States. Internal Revenue Service - 1964 - 888 pages
...structural components which are used as an integral part of manufacturing, production, or extraction, or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services or represent research or storage facilities used in connection with these activities. Examples of the... | |
 | United States. Internal Revenue Service - 1970 - 620 pages
...as an integral part of manufacturing, production, or extraction; or (b) was used as an integral part of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services by a corporation engaged in the business of providing such services; or (c) which constituted a research... | |
 | United States. Congress. Senate. Committee on Finance - 1962 - 986 pages
...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 in... | |
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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... 
