Plant or other property.

(4) Plant or other property. As used in subparagraph (2) of this paragraph, the phrase plant or other property means any tangible property whether or not such property is used in the trade or business or held for the production of income. Such term includes, for example, a papermill, a motor vehicle, or a furnace in an apartment house.


26 CFR § 1.169-2

Scoping language

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