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.
Variable stroke engine (Autocar Handbook, Ninth edition) 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.