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" The proper allowance for such depreciation of any property used in the trade or business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate... "
Tax Cases Decided with Opinions by the Supreme Court of the United States - Stran 154
avtor: Congress. Internal Revenue Taxation Joint Committee - 1961
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The Federal Reporter

1944 - 1218 strani
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American Maritime Cases, Količina 1

1967 - 1468 strani
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 strani
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate) , whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204...
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American Federal Tax Reports, Količina 27

1942 - 1236 strani
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American Federal Tax Reports

1966 - 1684 strani
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American Federal Tax Reports, Količina 25

1942 - 1302 strani
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Cases on Federal Taxation, Količina 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 strani
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204...
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Meat Retailing

Arnold C. Schueren - 1927 - 858 strani
...year, in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204...
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

Nathan William MacChesney - 1927 - 960 strani
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 strani
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204...
Celotni ogled - O knjigi




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