 If such section 38 property is disposed of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated useful life which was taken into account in computing...  Reports of the Tax Court of the United States - Page 68by United States. Tax Court - 1997Full view - About this book
 | 1978 - 1380 pages
...transfer to another member, (i) Except as provided in subdivisions (ii) and (iii) of this subparagraph, a transfer of section 38 property from one member...of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated... | |
 | 1982 - 1828 pages
...transfer to another member, (i) Except as provided in subdivisions (ii) and (iii) of this subparagraph, a transfer of section 38 property from one member...of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated... | |
 | 1971 - 1792 pages
...transfer to another member. (I) Except as provided In sub-. divisions (II) and (III) of this subparagraph, a transfer of section 38 property from one member...disposed of, or otherwise ceases to be section 38 prop.. erty or becomes public utility property with respect ro the transferee, before the close of... | |
 | 1999 - 1302 pages
...transfer to another member, (i) Except as provided in subdivisions (ii) and (ill) of this subparagraph, a transfer of section 38 property from one member...disposition or cessation within the meaning of section 47(a)(l). If such section 38 property is disposed of, or otherwise ceases to be section 38 property... | |
 | 1982 - 972 pages
...transfer to another member, (i) Except as provided in subdivisions (ii) and (iii) of this subparagraph, a transfer of section 38 property from one member...shall not be treated as a disposition or cessation § 1.1502-4 within the meaning of section 47(a)(l). If such section 38 property is disposed of, or... | |
 | 1999 - 1172 pages
...return year shall not be treated as a disposition or cessation within the meaning of section 47(a)(l). If such section 38 property is disposed of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated... | |
 | 1971 - 1474 pages
...subparagraph (1). For purposes of subparagraph (1) of this paragraph — (1) In determining whether section 38 property Is disposed of, or otherwise ceases to be section 38 property with respect to the taxpayer, before the close of the estimated useful life which was taken into account... | |
 | 1978 - 838 pages
...property would be taken into account in computing qualified investment. In order to determine whether section 38 property is disposed of or otherwise ceases to be section 38 property see § 1.47-2. (3) Qualified investment is reduced in the case of property which la "public utility... | |
 | 1995 - 580 pages
...subparagraph (1). For purposes of subparagraph (1) of this paragraph— (i) In determining whether section 38 property is disposed of, or otherwise ceases to be section 38 property with respect to the taxpayer, before the close of the estimated useful life which was taken into account... | |
 | 1970 - 750 pages
...subparagraph (1). For purposes of subparagraph (1) of this paragraph— (i) In determining whether section 38 property is disposed of, or otherwise ceases to be section 38 property with respect to the taxpayer, before the close of the estimated useful life which was taken into account... | |
| |
