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: Examples of linkage institutions would be political parties, elections, the media and interest groups. A linkage institution provides a way for people to get involved in government. Without linkage institutions, people would be unable to connect with the government, and the government would feel unapproachable or untouchable.