...all, under the provisions of the statute (sec. 234 (a) (8), revenue act of 1918)— in the case of buildings, machinery, equipment, or other facilities,...contributing to the prosecution of the present war. The statute further provides that — there shall be allowed a reasonable deduction for the amortization...

...the bona fide sale by the taxpayer of plant * * * constructed, installed, or acquired by the taxpayer on or after April 6, 1917, for the production of articles...contributing to the prosecution of the present war." The court has found, as stipulated by the parties, that no part of said property was acquired for the...

...to amortization is in substance that in the case of buildings and other things erected or acquired after April 6, 1917. for the production of articles contributing to the prosecution of the war, and in the case of vessels constructed or acquired for the transportation of articles or men for...

...by Congress February 24, 1919 (Сотр. St. § 6336V8g). The section is as follows: "In the case of buildings, machinery, equipment, or other facilities,...constructed or acquired on or after such date for the transportation of articles or men contributing to the prosecution of the present war, there shall...

...reasonable deduction from gross income not in excess of a sum sufficient to extinguish the cost of buildings, machinery, equipment or other facilities...contributing to the prosecution of the present war, and of vessels constructed or acquired on or after such date for the transportation of articles or men...

...relation to that, as shown in section 214 of the bill, subsection 9, where it says : " In the case of buildings, machinery, equipment, or other facilities...contributing to the prosecution of the present war, there may be allowed a reasonable deduction for the amortization of such part of the cost of such facilities...

...deduction number eight (8), which appears at page 37 which provides [reading] : (8) In the case of buildings, machinery, equipment, or other facilities,...erected, installed, or acquired, on or after April six, nineteen hundred seventeen, for the production of articles contributing to the prosecution of...

...etc., and among others, deduction Xo. 8, which appears at page 37, which provides: " In the case of buildings, machinery, equipment, or other facilities,...erected, installed, or acquired, on or after April sixth, nineteen hundred and seventeen, for tiie production of articles contributing to the prosecution...

...facilities, constructed, erected, installed, or acquired, on or after April six, nineteen hundred seventeen, for the production of articles contributing to the prosecution of the present war, there may be allowed a reasonable deduction for the amortization of such part of the cost of such facilities...

...income there shall be allowed as a deduction : (9) In the case of buildings, machinery, equipment, and other facilities constructed, erected, installed,...constructed or acquired on or after such date for the transportation of articles or men contributing to the prosecution of the present war, there shall...