Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence. "
Cases Decided in the Court of Claims of the United States - Page 229
by United States. Court of Claims - 1928
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court, Volume 308

United States. Supreme Court - 1940 - 894 pages
...computing net income there shall be allowed as deductions: . . . Depredation.—A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. In the case of property held by one person for life with remainder to another person, the deduction...
Full view - About this book

Cases Decided in the Court of Claims of the United States, Volume 111

United States. Court of Claims - 1948 - 886 pages
...shall be allowed as deductions : » • • • • (1) DEPRECIATION. — A reasonable allowance for the exhaustion, wear and tear of property used In...Including a reasonable allowance for obsolescence. In the case of property held by one person for life with remainder to another person, the deduction...
Full view - About this book

Mining and Metallurgy, Issues 154-156

1919 - 528 pages
...per cent, for subsequent years. In this law, depreciation is covered by "a reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence," while with respect to depletion, the law provides, In the case of mines, oil and gas wells, other natural...
Full view - About this book

State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - 1919 - 24 pages
...and charged off within the taxable year. (Section 360, subdivision 7) (g) A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. (Section 360, subdivision 8) (h) Taxes other than income taxes, paid or accrued within the taxable...
Full view - About this book

Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...insurance or otherwise. 7. Debts ascertained to be worthless and charged off within the taxable year. 8. A reasonable allowance for the exhaustion, wear...including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits and timber, a reasonable allowance...
Full view - About this book

Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...insurance or otherwise; (7) Debts ascertained to be worthless and charged off within the taxable year; (8) A reasonable allowance for the exhaustion, wear...including a reasonable allowance for obsolescence; [149l (9) In the case of buildings, machinery, equipment, or other facilities, constructed, erected,...
Full view - About this book

United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...of rebates. 68. (7) Debts ascertained to be worthless and charged off within the taxable year ; 69. (8) A reasonable allowance for the exhaustion, wear...including a reasonable allowance for obsolescence; 70. (9) In the case of buildings, machinery, equipment, or other facilities, constructed, erected,...
Full view - About this book

Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...insurance or otherwise. 7. Debts ascertained to be worthless and charged off within the taxable year. 8. A reasonable allowance for the exhaustion, wear...including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits and umber, a reasonable allowance...
Full view - About this book

Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 pages
...Debts ascertained to be worthless and charged off in the taxable year. 8. Reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. , Amortization Allowances on War Plants, Ships, etc. 9. In case of buildings, machinery, equipment,...
Full view - About this book

Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...from a corporation which is taxable under this act upon its net income. (7) A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. (8) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF