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.
Companies that get outsourced to other countries are often part of a secondary industry, just making smaller components for the larger companies at lower employee costs. 9 people found this helpful.y neighbor, Wilson, is a carpentar, this is a secondary industry that makes a whole bunch of people rich in the United States of America.