manufacturing facility
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 144 — in this section (2 versions over time)
The term “manufacturing facility” means any facility which is used in the manufacturing or production of tangible personal property (including the processing resulting in a change in the condition of such property). A rule similar to the rule of section 142(b)(2) shall apply for purposes of the preceding sentence.