Words and Phrases - "footings"

a
91
b
44
c
87
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
62
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

21 June 1999 External T.I. 9909465 F - CATÉGORIE 6

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 6 - Paragraph (a) - Subparagraph (a)(vii)
“footings” has its construction-industry meaning

Regarding whether a building constructed of galvanized sheet metal used to store paper pulp would come within subpara. (a)(vii) of Class 6, the Directorate stated:

[T]he word "footings" should be defined taking into account the meaning accorded to that word in the construction industry.

Words and Phrases
footings