Words and Phrases - "related"
16 May 2017 External T.I. 2016-0670661E5 - Capital Cost of De-icing Equipment
ice-melting shingles beneath solar equipment likely “related” to such equipment and not an accession to the building
New aluminum shingles with an electric cable (the “Equipment”) will be attached over existing asphalt shingles on the portion of a roof...