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 4-bar linkage is an adapted mechanical linkage used on bicycles. With a normal full-suspension bike the back wheel moves in a very tight arc shape. This means that more power is lost when going uphill. With a bike fitted with a 4-bar linkage, the wheel moves in such a large arc that it is moving almost vertically. linkage modeled as a network of rigid links and ideal joints is called a kinematic chain. Linkages may be constructed from open chains, closed chains, or a combination of open and closed chains. Each link in a chain is connected by a joint to one or more other links.