[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.168A-4]

[Page 1109]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.168A-4  Definitions.

    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]