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.


26 CFR § 1.993-2

Scoping language

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