 | 2001 - 600 페이지
...to the ground, shall be considered tangible personal property. (d) Other tangible property — (1) In general. In addition to tangible personal property,...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (ii) a structure which houses... | |
 | 1993 - 670 페이지
...including a building and its structural components) used as an integral part of manufacturing, produclion, or extraction, or as an integral part of furnishing...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (ii) a structure which houses... | |
 | 1995 - 938 페이지
...housing; the processing of meat, fish or other foodstuffs; the cultivation of or§148-1 §1.4&-l chards, gardens, or nurseries; the operation of sawmills,...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (ii) a structure which houses... | |
 | 1986 - 1174 페이지
...activities specified in subparagraph (1) of this paragraph. Property such as pave§ 1.48-1 merits, parking areas, inherently permanent advertising displays...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (H) a structure which houses... | |
 | 1990 - 566 페이지
...derricks, and fences used to confine livestock. Property shall be considered used as an integral ptirt of one of the specified activities if so used either...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (ii) a structure which houses... | |
 | 2000 - 610 페이지
...commodity in a large mass prior to its consumption or utilization. Thus, if a facility is used to Логе oranges that have been sorted and boxed, it is not...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (ii) a structure which houses... | |
 | 2000 - 696 페이지
...and boxed, it is not used for bulk storage. (e) Definition of building and structural components. (I) Generally, buildings and structural components thereof...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (ii) a structure which houses... | |
 | 2002 - 620 페이지
...structural components thereof do not qualify as section 38 property. See, however, section 48(a)(1)(E) and (g), and §1.48-11 (relating to investment credit...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (ii) a structure which houses... | |
 | 1971 - 1474 페이지
...components. (1) Buildings and structural components thereof do not qualify as section 38 property. The term "building" generally means any structure...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (ii) an enclosure which... | |
 | 1972 - 852 페이지
...set forth in paragraph (e) of § 1.48-1. Thus, for example, the following rules are applicable : (a) The term "building" generally means any structure...termination of the lease. Such term does not include (i) a structure which is essentially an item of machinery or equipment, or (2) an enclosure which is... | |
| |
building" generally means any structure or edifice enclosing a space within its walls, and usually covered by a roof, the purpose of which is, for example, to provide shelter or housing, or to provide working, office, parking, display, or sales space.... 
