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.
The distributor serves both, the retailer and the wholesaler. The wholesaler serves only to the respective users. Link between. They are a link between the manufacturer and the retailer. They are a link between the producer and the distributor. Type of products sold. They may sell similar types of products. They typically supply a huge range of contrasting products.