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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
Celotni ogled - O knjigi

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...
Celotni ogled - O knjigi

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...
Celotni ogled - O knjigi

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...
Celotni ogled - O knjigi

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...
Celotni ogled - O knjigi

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

Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 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 113...
Celotni ogled - O knjigi

Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 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 113...
Celotni ogled - O knjigi

Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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 cost or other basis of the property determined in accordance with...
Celotni ogled - O knjigi

Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 strani
...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 cost or other basis of the property determined in accordance with...
Celotni ogled - O knjigi

The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 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 cost or other basis of the property determined in accordance with...
Celotni ogled - O knjigi




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