Reg. Â§1.48-2â¢ Sale-leaseback exceptionâ¢ Rebuilt propertyâ¢ The first use to which the property is put, whether or not that use corresponds to the use of the property by the taxpayerâ¢ Example â acquire used machine and make capital expenditures to recondition it.
Jewelry Manufacturer: Pob SBA Sample â Linkages. A linkage industry is an industry which is associated or connected to other industries in such a way that the existence of one is dependent on the other, or it enhances the otherâs production process.
linkâ¢age. 1. the act of linking, or the state or manner of being linked. 2. a system of links. 3. an association of two or more genes, usu. on the same chromosome, that tend to be inherited as a unit (linkâ²age group`) and to express a set of characteristic traits. 4. an assembly of four or more rods for transmitting motion, usu. in the same plane or in parallel planes.