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.
Referral â The provision of timely, appropriate guidance to an individual designed to refer the individual to a specific care and/or service provider. Linkage â An individual is seen by a healthcare provider (physician, physicianâs assistant, nurse practitioner) to receive medical care for HIV infection, usually within a specific time. Linkage is the post-referral verification that medical services were accessed by the individual being referred to care. Linkage to medical care is the outcome of the referral . The term linkage applies specifically to medical care and not to referrals for other types of services. LINKAGE: MORE THAN A REFERRAL REFERRAL LINKAGE