...is defined in Section 170(e)(4)(C) to include only property for which the cost of parts used in the construction (other than parts manufactured by the...50 percent of the taxpayer's basis in the property. But unlike the present law, with its reference to the taxpayer' s basis as a yardstick, the use in...

...be in accordance with the last two requirements. For purposes of the first requirement listed above, property is treated as constructed by the taxpayer only if the cost of parts (other than parts manufactured by the taxpayer or a related person) used in construction does...

...be in accordance with the last two requirements. For purposes of the first requirement listed above, property is treated as constructed by the taxpayer only if the cost of parts (other than parts manufactured by the taxpayer or a related person) used in construction does...

...taxpayer, the rules applicable to qualified research contributions apply. That is, property is considered constructed by the taxpayer only if the cost of the parts used in the construction of the property (other than parts manufactured by the taxpayer or a 492 Sec. 170(e)(l)....

...the donee will not transfer the contributed equipment in exchange for money, property, or services. Property is treated as constructed by the taxpayer...manufactured by the taxpayer or a related person) does not exceed 50 percent of the taxpayer's basis in the property. Not all corporations qualify for...

...with the conditions for the deduction. For purposes of the enhanced deduction, property is considered, constructed by the taxpayer only if the cost of the parts used in the construction of the property (other than parts manufactured by the taxpayer or a related person)...

...(vi). (C) CONSTRUCTION OF PROPERTY BY TAXPAYER. — For purposes of this paragraph, property shall be treated as constructed by the taxpayer only if the cost of the parts used in the construction of such property (other than parts manufactured by the taxpayer or a related person)...