 | United States - 1964 - 1098 pages
...section 38 of this title. Page 1342 §48. Definitions; special rules, (a) Section 38 property. (1) In general. Except as provided In this subsection,...energy, gas, water, or sewage disposal services, or (il) constitutes a research or storage facility used In connection with any of the activities refered... | |
 | United States - 1965 - 1110 pages
...note under section 38 of this title. §48. Definitions; special rules. (a) Section 38 property. (1) In general. Except as provided in this subsection,...its structural components) but only if such property — (i) is used as an integral part of manufacturing, production, or extraction or of furnishing transportation,... | |
 | 1971 - 1474 pages
...definitions; special rules. Sec. 48. Definitions; special rules — (a) Section 38 property — (1) In general. Except as provided In this subsection,...energy, gas, water, or sewage disposal services, or (ii) Constitutes a research or storage facility used in connection with any of the activities referred... | |
 | 1966 - 658 pages
...definitions; special rules. Sec. 48. Definitions; special rules — (a) Section 38 property — (1) In general. Except as provided In this subsection,...energy, gas, water, or sewage disposal services, or (ii) Constitutes a research or storage facility used in connection with any of the activities referred... | |
 | 1969 - 710 pages
...definitions; special rules. Sec. 48. Definitions; special rules — (a) Section 38 property — (1) In general. Except as provided in this subsection,...its structural components) but only if such property — (I) Is used as an integral part of manufacturing, production, or extraction or of furnishing transportation,... | |
 | 1968 - 1618 pages
...definitions; special rules. Sec. 48. Definitions; special rules — (a) Section 38 property — (1) In general. Except as provided in this subsection,...its structural components) but only If such property — (I) Is used as an integral part of manufacturing, production, or extraction or of furnishing transportation,... | |
 | 1978 - 838 pages
...definitions; special rules. SEC. 48. Definitions; special rute«— (a) Section 38 property— ( 1 ) In general Except as provided In this subsection,...building and its structural components) but only if such propertyCD Is used as an Integral part of manufacturing, production, or extraction or of furnishing... | |
 | 1967 - 676 pages
...definitions; special rules. Sec. 48. Definitions; special rules — (a) Section 38 property — (1) In general. Except as provided In this subsection,...a building and its structural components) but only ii such property — (i) Is used as an Integral part of manufacturing, production, or extraction or... | |
 | 1971 - 744 pages
...definitions; special rules. Sec. 48. Définitions; special rules — (a) Section 38 property — (1) In general. Except as provided In this subsection,...Including a building and Its structural components i but only If such property — (1) Is used as an Integral part of manufacturing, production, or extraction... | |
 | 1972 - 852 pages
...property, or is other tangible property (not including a building or its structural components) which (a) is used as an integral part of manufacturing, production,...energy, gas, water, or sewage disposal services, or (b) constitutes research or storage facilities used in connection with any of the activities described... | |
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Except as provided in this subsection, the term "section 38 property" means— (A) Tangible personal property, or (B) Other tangible property (not including a building and its structural components) but only if such property... 
