Words and Phrases - "storage tank"
15 July 2004 Internal T.I. 2004-0071101I7 F - Site de neiges usées
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 6 - Paragraph (e)tank for holding waste snow melt and decanting the pollutants was a storage tank (Class 6(e))
A corporation operating a snow removal business constructed a waste snow storage site to store waste snow and allows water to flow in culverts...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 17 - Paragraph 17(c) | waste snow storage site was qualifying surface construction | 180 |
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(c) | tank for holding waste snow melt and decanting the pollutants was not a building used in processing | 113 |