reuse and recycling property
Defined in 1 place of the United States Code.
The term “reuse and recycling property” means any machinery and equipment (not including buildings or real estate), along with all appurtenances thereto, including software necessary to operate such equipment, which is used exclusively to collect, distribute, or recycle qualified reuse and recyclable materials.
Source
- 2008–present26 U.S.C. § 168Internal Revenue Code · Accelerated cost recovery system · for purposes of this section