//Begin Gain From Involuntary Conversion Rules(c) Conversion into money or into dissimilar property.(1) If property (as a result of its destruction in whole or in part, theft, seizure, or acquisition orcondemnation or threat or imminence thereof) is compulsorily or involuntarily converted into moneyor into property not similar or related in service or use to the converted property, the gain, if any,shall be recognized, at the election of the taxpayer, only to the extent that the amount realized uponsuch conversion exceeds the cost of other property purchased by the taxpayer which is similar orrelated in service or use to the property so converted, or the cost of stock of a corporation owningsuch other property which is purchased by the taxpayer in the acquisition of control of suchcorporation, if the taxpayer purchased such other property, or such stock, for the purpose ofreplacing the property so converted and during the period specified in subparagraph (3) of thisparagraph.

You see to you cellphones (beyond calling and saving numbers) are probably seen as being rather complicated devices ( you know sort of like you seem to see wholesaling)!

Like you said, basically every electric device needs a grounding conductor that is bonded (electrical connected) to the main house ground (ground rod or ufer). 

All contracts, options, or other devices not based upon a substantial consideration, or that are otherwise employed to permit an unlicensed person to sell, lease, or let real estate, the beneficial title to which has not, in good faith, passed to such party for a substantial consideration, are hereby declared void and ineffective in all cases, suits, or proceedings had or taken under this chapter; however, this section shall not apply to irrevocable gifts, to unconditional contracts to purchase, or to options based upon a substantial consideration actually paid and not subject to any agreements to return or right of return reserved.History.

If you are eventually granted a patent, and someone else violates your patent after the date the application was accepted then you can file suit against them or otherwise try to enforce your intellectual property.You cannot patent a business process (device, whatever) someone else is already using or making.

Is there a backflow device?

Signs will appear on all sorts of water using devices, and on the water heater and heating system.

This is a better measurement for projects with dissimilar durations.

And no utility connection costs, that was paid when the house was built, so all you'd be paying now is perhaps for a new water meter (the device itself, not the connection fee part). 

I've done this in numerous common areas (hallways/stairwells/etc) for the updating of lighting & for fire alarm devices.