 | 1941 - 1688 pages
...the taxable year, the amortization deduction is an amount equal to the adjusted basis of the facility at the end of such month divided by the number of months (including the particular month for which the deduction is computed) remaining in the 60-month period. The adjusted... | |
 | United States - 1953 - 1744 pages
...respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided by the number of...deduction for such month. The amortization deduction above provided with respect to any month shall, except to the extent provided in subsection (f ) of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...to each month of such period within the taxable year, equal to the adjusted basis .of the facility at the end of such month divided by the number of...deduction for such month. The amortization deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...December 31, 1939, and before period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided by the number of...deduction for such month. The amortization deduction above provided with respect to anv month shall, except to the extent provided in subsection (g) of... | |
 | United States - 1945 - 824 pages
...respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided by the number of...deduction for such month. The amortization deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided by the number of...deduction for such month. The amortization deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided by the number of...deduction for such month. The amortization deduction above provided with respect to any month shall, except to the 'extent provided in subsection (g) of... | |
 | 1969 - 710 pages
...within the taxable year, equal to the adjusted basis of the facility at the end of such month § 1.168 divided by the number of months (including the month...Such adjusted basis at the end of the month shall be comuputed without regard to the amortization deduction for such month. The amortization deduction above... | |
 | 1967 - 676 pages
...within the taxable year, equal to the adjusted basis of the facility at the end of such month § 1.168 divided by the number of months (including the month...Such adjusted basis at the end of the month shall be comuputed without regard to the amortization deduction for such month. The amortization deduction above... | |
 | 1972 - 852 pages
...Chap. I — Int. Rev. Serv., Dept. of the Treas. amortissable basis of the pollution control facility at the end of such month divided by the number of...deduction Is computed) remaining In the period. Such amortlzable basis at the end of the month shall be computed without regard to the amortization deduction... | |
| |
... months. Such amortization deduction shall be an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the... 
