Words and Phrases - "kiln"
10 February 1999 Internal T.I. 9829297 F - SÉCHOIRS A BOIS - AMORTISSEMENT
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(c)buildings comprised of cells used to dry wood together with the heating equipment in another building constituted “kilns” used in processing
Buildings B and C, which only contained wood drying cells, were supplied with steam from Building A, which contained the heating and air blowing...