(ii) Under paragraph (d)(2)(H) of this section, X may not treat the entire pool of rotable spare parts as the unit of property. ... The malfunctioning circuit board removed from Xa#39;s computer is then repaired and placed in the manufacturera#39;s rotableanbsp;...
|Title||:||The IRS Mission|
|Author||:||Treasury Department, Internal Revenue Service|
|Publisher||:||Government Printing Office -|