Business assets.

Business assets. For purposes of this section, business assets are assets used by a DISC (other than as a lessor) primarily in connection with -
(1) The sale, lease, storage, handling, transportation, packaging, assembly, or servicing of export property, or
(2) The performance of engineering or architectural services (described in § 1.993-1(h)) or managerial services (described in § 1.993-1(i)) in furtherance of the production of qualified export receipts.

Source

26 CFR § 1.993-2


Scoping language

None
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