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 cross-connect is any connection between facilities provided as separate units by the datacenter. In other words, if you rent a cage, you can run cables betweeen your various racks and they are not really considered cross connects. But typically a user facility is a rack. Consider the uplink to a network provider.