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 mechanical linkage is an assembly of bodies connected to manage forces and movement. The movement of a body, or link, is studied using geometry so the link is considered to be rigid. The connections between links are modeled as providing ideal movement, pure rotation or sliding for example, and are called joints.A 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.echanical linkages are usually designed to transform a given input force and movement into a desired output force and movement. The ratio of the output force to the input force is known as the mechanical advantage of the linkage, while the ratio of the input speed to the output speed is known as the speed ratio.