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.
I believe that the key to successful, long term relationships across the retail supply chain comes from the sharing of key information between all of the actors in the supply chain â often referred to as supplier collaboration.hen the retailer shares plans with their supplier, the supplier is better able to supply. As a result the supplier is more likely to give the retailer consistency and security of supply. All parties are well informed and the supply chain is able to flow efficiently.