Treasury Regulations (26 C.F.R.)

26 CFR § 1.168A-4

Definitions.

Official textecfr.govlast amended

As used in the regulations under section 168, the term—

# (a)

“Certifying authority” means the certifying authority designated by the President by Executive order.

# (b)

“Emergency facility” means any facility, land, building, machinery, or equipment, or any part thereof, the acquisition of which occurred after December 31, 1949, or the construction, reconstruction, erection, or installation of which was completed after such date, and with respect to which a certificate under section 168(e) has been made. In the case of an application for a certificate under section 168(e) which is filed after March 23, 1951, only the part of any such facility which is constructed, reconstructed, erected, or installed by any person not earlier than six months prior to the filing of such application, and which is certified in accordance with section 168(e), shall be deemed to be an emergency facility, notwithstanding that the other part of such facility was constructed, reconstructed, erected, or installed earlier than six months prior to the filing of such application. However, if the facility is one described in section 168(e)(2)(C) and the application was filed after September 1, 1958, and on or before December 2, 1958, the preceding sentence shall not apply. The term “emergency facility,” as so defined, may include, among other things, improvements of land, such as the construction of roads, bridges, and airstrips, and the dredging of channels.

# (c)

“Emergency period” means the period beginning on January 1, 1950, and ending on the date on which the President proclaims that the utilization of a substantial portion of the certified emergency facilities is no longer required in the interest of national defense.

[T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960. Redesignated by T.D. 8116, 51 FR 46619, Dec. 24, 1986]

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In this part (40 sections)
  1. 1.168(b)-1 · (b)-1 Definitions.
  2. 1.168(d)-0 · (d)-0 Table of contents for the applicable convention…
  3. 1.168(d)-1 · (d)-1 Applicable conventions—half-year and mid-quarter…
  4. 1.168(h)-1 · (h)-1 Like-kind exchanges involving tax-exempt use…
  5. 1.168(i)-0 · (i)-0 Table of contents for the general asset account…
  6. 1.168(i)-1 · (i)-1 General asset accounts.
  7. 1.168(i)-2 · (i)-2 Lease term.
  8. 1.168(i)-3 · (i)-3 Treatment of excess deferred income tax reserve upon…
  9. 1.168(i)-4 · (i)-4 Changes in use.
  10. 1.168(i)-5 · (i)-5 Table of contents.
  11. 1.168(i)-6 · (i)-6 Like-kind exchanges and involuntary conversions.
  12. 1.168(i)-7 · (i)-7 Accounting for MACRS property.
  13. 1.168(i)-8 · (i)-8 Dispositions of MACRS property.
  14. 1.168(j)-1T · (j)-1T Questions and answers concerning tax-exempt entity…
  15. 1.168(k)-0 · (k)-0 Table of contents.
  16. 1.168(k)-1 · (k)-1 Additional first year depreciation deduction.
  17. 1.168(k)-2 · (k)-2 Additional first year depreciation deduction for…
  18. 1.168A-1 · Amortization of emergency facilities; general rule.
  19. 1.168A-2 · Election of amortization.
  20. 1.168A-3 · Election to discontinue amortization.
  21. 1.168A-4 · Definitions.
  22. 1.168A-5 · Adjusted basis of emergency facility.
  23. 1.168A-6 · Depreciation of portion of emergency facility not subject to…
  24. 1.168A-7 · Payment by United States of unamortized cost of facility.
  25. 1.169-1 · Amortization of pollution control facilities.
  26. 1.169-2 · Definitions.
  27. 1.169-3 · Amortizable basis.
  28. 1.169-4 · Time and manner of making elections.
  29. 1.170-3 · Contributions or gifts by corporations (before amendment by…
  30. 1.170A-1 · Charitable, etc., contributions and gifts; allowance of…
  31. 1.170A-2 · Amounts paid to maintain certain students as members of the…
  32. 1.170A-3 · Reduction of charitable contribution for interest on certain…
  33. 1.170A-4 · Reduction in amount of charitable contributions of certain…
  34. 1.170A-4A · Special rule for the deduction of certain charitable…
  35. 1.170A-5 · Future interests in tangible personal property.
  36. 1.170A-6 · Charitable contributions in trust.
  37. 1.170A-7 · Contributions not in trust of partial interests in property.
  38. 1.170A-8 · Limitations on charitable deductions by individuals.
  39. 1.170A-9 · Definition of section 170(b)(1)(A) organization.
  40. 1.170A-10 · Charitable contributions carryovers of individuals.
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