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Building Services:
Provision of the services of buildings, whether for use
by others or for taxpayer's own account. Assets in the
classes listed below include the structural shells of
buildings and all integral parts thereof; equipment that
services normal heating, plumbing, air conditioning,
illumination, fire prevention, and power requirements;
equipment for the movement of passengers and freight within
the building; and any additions to buildings or their
components, capitalized remodeling costs, and partitions
both permanent and semipermanent. [Rev. Proc. 72-10, 1972-1
C.B. 721, 730; fn. ref. omitted.]
Class 50.0, Wholesale and Retail Trade, reads as follows:
Wholesale and retail trade:
Includes assets used in carrying out the activities of
purchasing, assembling, storing, sorting, grading, and
selling of goods at both the wholesale and retail level.
Also includes assets used in such activities as the
operation of restaurants, cafes, coin-operated dispensing
machines, and in brokerage of scrap metal. [Id.]
Class 57.0, Distributive Trades and Services, which the
Court of Appeals held is the successor to Class 50.0, now reads
as follows:
Distributive Trades and Services:
Includes assets used in wholesale and retail trade, and
personal and professional services. Includes section 1245
assets used in marketing petroleum and petroleum products.
[Rev. Proc. 83-35, 1983-1 C.B. 745, 762.]
In the reply brief that petitioner filed in the previous
proceeding before us, the items in dispute were identified as
follows:
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Last modified: May 25, 2011