Full text
is used by the taxpayer for the purpose of gaining or producing income from a business (other than the business of selling the product of the particular property), or
is used by the taxpayer for the purpose of gaining or producing income from a business (other than the business of selling the product of the particular property), or
is used by the taxpayer for the purpose of gaining or producing income from a business (other than the business of selling the product of the particular property), or