...intangible • asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of...thereto to the satisfaction of the Commissioner." "Reg. 45, art. 164. Capital Sum Recoverable Through Depreciation Allowances. The capital sum to be...

...Regulations 45, is modified to read as follows by eliminating therefrom the last sentence reading, 3 F* }aI[Zm _ br Ry b |[ j Y NXR t ... <D P O # * 2 Cc , 6 ~ C/ m Q? ;4 ? N R ' xZ Intangibles, the use of which in the trade or business is definitely limited in duration, may be the...

...an intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of...thereto to the satisfaction of the Commissioner." fl 147. This provision apparently authorizes the cost or fair market value as of March 1, 1913, of...

...See Chapter 19 on Income from Farming. l*Reg. 33 Rev., Art. 8: TD "OflO. 15 Reg- 33 Rev., Art. 169. business for only a limited period, the length of...return or prior thereto to the satisfaction of the Commissioner.17 Depreciation Allowance for Patent. In computing a depreciation allowance in the case...

...an intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of...certainty, such intangible asset may be the subject cf a depreciation allowance, provided the facts are fully shown in the return or prior thereto to the...

...No. 45 (fl 600) is modified to read as follows by eliminating therefrom the last sentence reading, "There can be no such allowance in respect of good will, trade names, trade marks, trade brands, secret formulae or processes." Art. 163. Depreciation of intangible property....

...subject of depreciation allowances spread over such estimated period of usefulness. The facts must be fully shown in the return or prior thereto to the satisfaction of I7 id. 163. 18 Id. 168. FT— 31 the Commissioner. Except for such depreciation allowances no deduction...

...an intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of...return or prior thereto to the satisfaction of the Comptroller. No depreciation is allowable with respect to good will, secret formulae or processes,...

...an intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of...intangible asset may be the subject of a depreciation 19 Reg. 33 Bev., Art. 163; TD 2137; TD 2152. 20 Reg. 45, Art. 162; Reg. 33 Bev., Art. 8; TD 2090. See...

...an intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of...estimated from experience with reasonable certainty, tsuch intangible asset may be the subject of a depreciation allowance, (provided the facts are fully...