 | James Irwin Tucker - 1923 - 360 pages
...business, is an amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of such sums for the useful life of the property in the business will suffice, with the salvage value... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate)...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate),...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | Arnold C. Schueren - 1927 - 858 pages
...business is that amount which should be set aside for the taxable year, in accordance with a reasonably consistent plan (not necessarily at a uniform rate),...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | Nathan William MacChesney - 1927 - 960 pages
...business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate),...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate),...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate),...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 113... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate),...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 113... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate),...value, will, at the end of the useful life of the property in the business, equal the cost or other basis of the property determined in accordance with... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate...value, will, at the end of the useful life of the property in the business, equal the cost or other basis of the property determined in accordance with... | |
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The proper allowance for such depreciation of any property used in the trade or business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate... 
