Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 93
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1961
Full view - About this book

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate) , whereby the aggregate of the amounts so set aside,...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...
Full view - About this book

Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside,...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...
Full view - About this book

Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside,...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...
Full view - About this book

Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside,...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...
Full view - About this book

Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate ) , whereby the aggregate of the amounts so set aside,...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...
Full view - About this book

The Code of Federal Regulations of the United States of America Having ...

1939
...the taxable year in accordance with a reasonable consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside,...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...
Full view - About this book

The Code of Federal Regulations of the United States of America Having ...

1939
...the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside,...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...
Full view - About this book

Factors Affecting Volume and Stability of Private Investment: Materials on ...

United States. Congress. Economic Report Joint Committee - 1949 - 235 pages
...the taxable year in accordance with a reasonable, consistent plan (not necessarily at a uniform rate) whereby the aggregate of the amounts so set aside,...equal the cost or other basis of the property. "The capital sum to be recovered shall be charged ofi over the useful life of the property, either in equal...
Full view - About this book

The Code of Federal Regulations of the United States of America

1949
...taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate) , whereby the aggregate of the amounts so set aside,...depreciable property, equal the cost or other basis of the property determined in accordance with section 113. Due regard must also be given to expenditures for...
Full view - About this book

Volume and Stability of Private Investment: Hearings Before the ..., Parts 1-2

United States. Congress. Joint Committee on the Economic Report. Subcommittee on Investment, United States. Congress. Joint Economic Committee - 1949 - 718 pages
...to be computed "in accordance with a reasonably consistent plan (not necessarily at a uniform rate) whereby the aggregate of the amounts so set aside,...depreciable property, equal the cost or other basis * * *" Another provision of the regulations is that "the capital sum to be recovered shall be charged...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF