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" Secretary or his delegate, under any of the following methods: (1) the straight line method, (2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method... "
Proposed Changes in Basis for Cooperative Arrangement for the LMFBR ... - Page 183
by United States. Congress. Joint Committee on Atomic Energy - 1973 - 679 pages
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United States Code, Volume 6

United States - 1965 - 1110 pages
...under any of the following methods: (1) the straight line method, '2) the declining balance method, using a rate not exceeding twice the rate which would have been ussd had the annual allowance been computed under the method described in paragraph <1), (3) the sum...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 686 pages
...internal Revenue Service under the internal Revenue Code of 1954. as amended, including the straight-line, declining balance (using a rate not exceeding twice...fixed assets less estimated salvage or residual value at the end of the expected useful life. Amortization or depreciation of unrealized appreciation of...
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The Code of Federal Regulations of the United States of America

1977 - 708 pages
...Internal Revenue Service under the Internal Revenue Code of 1954, as amended, including the straightline, declining balance (using a rate not exceeding twice...fixed assets less estimated salvage or residual value at the end of the expected useful life. (10) Dividend provisions or payments and, in the case of sole...
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The Code of Federal Regulations of the United States of America

1970 - 788 pages
...Internal Revenue Service under the Internal Revenue Code of 1954, as amended, Including the straight-line, declining balance (using a rate not exceeding twice...of the related fixed assets less estimated salvage on residual value at the end of the expected useful life. (10) Dividend provisions or payments and,...
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The Code of Federal Regulations of the United States of America

1974 - 640 pages
...Internal Revenue Service under the Internal Revenue Code of 1954, ai amended, Including the straight-line, declining balance (using a rate not exceeding twice...expected useful life, to the cost of acquisition of th» related fixed assets less estimated salvage or residual value at the end of the expected useful...
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The Code of Federal Regulations of the United States of America

1997 - 712 pages
...Internal Revenue Service under the Internal Revenue Code of 1964. as amended. Including the straight-line declining balance (using a rate not exceeding twice...method) or sum-of-the-years digits method, on the basts of expected useful life, to the cost of acquisition of the related fixed assets less estimated...
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The Code of Federal Regulations of the United States of America

1989 - 900 pages
...twice the rate which would have been used had the depreciation been computed under the straight line method), or sum-of-theyears digits method, on the...fixed assets less estimated salvage or residual value at the end of the expected useful life. (10) Dividend provisions or payments and. in the case of sole...
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The Code of Federal Regulations of the United States of America

1993 - 904 pages
...Internal Revenue Service ander the Internal Revenue Code of 1954, as amended, including the straight-line declining balance (using a rate not exceeding twice...under the straight-line method) or sum-of-the-years dígita method, on the basis of expected useful life, to the cost of acquisition of the related fixed...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1982 - 704 pages
...been used had the depreciation been computed under the straight- line method) or sum-of- the- years digits method, on the basis of expected useful life,...fixed assets less estimated salvage or residual value at the end of the expected useful life. Amortization or depreciation of unrealized appreciation of...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 424 pages
...Revenue Services under the Internal Revenue Code of l954, as amended, including the straight-line, declining balance (using a rate not exceeding twice...depreciation been computed under the straight-line method) or sum -of-t he-years digits method, on the basis of expected useful life, to the cost of acquisition...
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