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.
Medical Definition of LINKAGE. 1. : the manner in which atoms or radicals are connected by chemical bonds in a molecule. 2. : the relationship between genes on the same chromosome that causes them to be inherited togetherâcompare mendel's law 2.. : a system of links; especially: a system of links or bars which are jointed together and more or less constrained by having a link or links fixed and by means of which straight or nearly straight lines or other point paths may be traced. 4.