§ 37.1280. Equipment.
26 words·~1 min read·
/us/cfr/t32/s§ 37.1280·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Tangible property, other than real property, that has a useful life of more than one year and an acquisition cost of \$5,000 or more per unit.