 | United States. Internal Revenue Service - 1924 - 396 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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 204... | |
 | Nathan William MacChesney - 1927 - 960 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 204... | |
 | Arnold C. Schueren - 1927 - 858 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... | |
 | Robert Hiester Montgomery - 1927 - 1510 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 204... | |
 | United States. Internal Revenue Service - 1931 - 502 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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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... | |
 | United States. Internal Revenue Service - 1936 - 604 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... | |
 | 1941 - 1688 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... | |
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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... 
