 | United States. Congress. Senate. Special Committee on Aging - 1970 - 98 pages
...structural components ) if used as an integral part of manufacturing, production, or extraction, or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, or used as a research or storage facility in connection with these activities; and (c) elevators and... | |
 | United States. Tax Court - 1988 - 1416 pages
...and (4), Income Tax Regs. See Vail Associates, Inc. v. Commissioner, 88 TC 1391, 1400-1401 (1987). "Thus, if a manufacturing firm constructs an airstrip...employees, such airstrip would not qualify as section 38 property since the manufacturing firm is not engaged in the transportation business." H. Rept. 1447,... | |
 | United States. Tax Court - 1986 - 1142 pages
...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 (D) single purpose agricultural or horticultural structures', or 'During the taxable year in question,... | |
 | United States. Tax Court - 1987 - 1584 pages
...components) * * * which * * * (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... | |
 | United States. Tax Court - 1975 - 1262 pages
...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1971 - 392 pages
...structural components) which (a) 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 (b) constitutes research or storage facilities used in connection with any of the activities described... | |
 | United States - 1972 - 714 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 (11) constituted research or storage facilities used in connection with any of the activities referred... | |
 | 1973 - 882 pages
...other property) — (1) 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 (11) Constituted a research facility used in connection with any of the activities referred to in... | |
 | United States. Congress. House. Committee on Ways and Means - 1975 - 886 pages
...an integral part of or in connection with manufacturing, production or extraction o€ minerals, or of furnishing transportation* communications, electrical energy. gas, water or sewage disposal services. This would also include pollution control facilities. The investment tax credit provisions would continue... | |
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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... 
