Tangible property may be made available to a (cost sharing arrangement).
(Transportation property) can be a tangible personal property.
Tangible personal property may be used in a trade of transporting persons.
Some deduction can be for a cost of tangible personal property.
(Tax basis rules) can be on a purchase of tangible personal property.
A taxpayer may be engaged in a production of tangible personal property.
Some (business property) can be a tangible personal property.