| http://www.w3.org/ns/prov#value | - Qualifying property shall be tangible personal property and other tangible property, including buildings and structural components of buildings: (i) acquired by purchase, as defined under 26 U.S.C. section 179(d), as amended and in effect for the taxable year; (ii) used solely in agriculture, farming or fishing; (iii) not taxable under chapter 60A; (iv) used by the taxpayer in the commonwealth; (v
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