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.
A cross-connection is a direct arrangement of piping that allows the potable (safe. drinking) water pipe to be connected to a pipe supply that contains a. contaminant or pollutant. An example of a cross-connection is a common garden. hose attached to your home outside faucet with the hose outlet end lying in a. pool or inserted into a sewer clean out. Other examples include a garden hose. inserted in a car's radiator for flushing that contains anti-freeze or a hose.