...elevator or escalator is completed by the taxpayer after June 30, 1963, or (ii) the elevator or esca'ator is acquired after June 30, 1963, and the original...of the time such property is placed in service) of 4 years or more. (2) Property used outside the United States. (A) In general. property which is used...

...research or storage facility used In connection with any of the activities refered to In clause (1) . Such term includes only property with respect to which...of the -time such property Is placed In service) of 4 years or more. (2) Property used outside the United States. (A) In general. Except as provided In...

...or erection of the elevator or escalator is completed by the taxpayer after June 30, 1963, or (II) The elevator or escalator Is acquired after June 30,...of the time such property Is placed in service) of 4 years or more. (2) Property used outside the United States — (A) In general. Except as provided...

...or erection of the elevator or escalator is completed by the taxpayer after June 30, 1963, or (ii) The elevator or escalator is acquired after June 30,...commences with the taxpayer and commences after such date. In the case of construction, reconstruction, or erection of an elevator or escalator commenced before...

...or erection of the elevator or escalator is completed by the taxpayer after June 30, 1963, or (ii) The elevator or escalator is acquired after June 30,...commences with the taxpayer and commences after such date. In the case of construction, reconstruction, or erection of an elevator or escalator commenced before...

...escalator is completed by the taxpayer after June 30, 1963, or üi) The elevator or escalator is acVùred after June 30, 1963, and the original use of such...commences with the taxpayer and commences after such date. In the case of construction, reconstruction, or erection of an elevator or escalator commenced before...

...the taxpayer after June 30, 1963, or (ii) The elevator or escalator is acquired after June 30,1963, and the original use of such elevator or escalator...commences with the taxpayer and commences after such date. In the case of construction, reconstruction, or erection of an elevator or escalator commenced before...

...or erection of the elevator or escalator Is completed by the taxpayer after June 30, 1963, or ( ii ) The elevator or escalator is acquired after June 30,...of the time such property is placed in service) of 4 years or more. (2) PROPERTY USED OUTSIDE THE UNITED STATES. — (A) In GENERAL. — Except as provided...

...research or storage facility used in connection with any of the activities referred to in clause (i). Such term includes only property with respect to which...of the time such property is placed in service) of 4 years or more. (2) PROPERTY USED OUTSIDE THE UNITED STATES. — (A) IN GENERAL. — Except as provided...

...or erection of tbe elevator or escalator is completed by the taxpayer after June 30, 1963, or "(ii) the elevator or escalator is acquired after June 30,...with the taxpayer and commences after such date." (d) TTEATMENT or ELEVATORS AND ESCALATORS FOB PURPOSES OF SECTION 124"). — Section 1245 (a) (relating...