| http://www.w3.org/ns/prov#value | - Thus, the Code establishes two ways that property may qualify as section 38 property: (1) by qualifying as tangible personal property within the meaning of section 48(a)(1)(A), or (2) by qualifying as other tangible property other than a building and its structural components if such property is used as an integral part of, or used in connection with, one of the qualifying activities delineate
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