 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...(c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...(c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...(c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...depreciation. — .The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in section 1 13 for the purpose of determining the gain or loss upon the sale or other disposition of such property.... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
..."(c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition... | |
 | Eric Louis Kohler - 1927 - 618 pages
...(c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...(c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition... | |
 | United States. Board of Tax Appeals - 1928 - 1560 pages
...no change will be effected in his determination. On the second proposition, respondent -^ubmits that for the purpose of determining the gain or loss upon the. sale of property, the basis must be reduced by the amount of the depreciation sustained. In its returns... | |
 | United States - 1928 - 268 pages
...204. (c) The basis upon which * * * exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition... | |
 | United States - 1928 - 1164 pages
..."(c) The basis upon which depletion, exhaustion, wear and tear and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other disposition... | |
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The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon the sale or other... 
