 Rates. — raragraphs (2), (3), and (4) of subsection (b) shall apply only in the case of property (other than intangible property) described in subsection (a) with a useful life of 3 years or more — (1) the construction, reconstruction, or erection...  Federal Power Commission Reports - Page 956by United States. Federal Power Commission - 1957Full view - About this book
 | United States - 1965 - 1110 pages
...otherwise allowable under subsection (a) . (c) Limitations on use of certain methods and rates. Paragraphs (2), (3), and (4) of subsection (b) shall apply only...of which is completed after December 31, 1953. and thsn only to that portion of the basis which is properly attributable to such construction, reconstruction,... | |
 | United States - 1988 - 1290 pages
...main edition for text of (a) and (b)] (c) Limitations on use of certain methods and rates Paragraphs (2), (3), and (4) of subsection (b) shall apply only...subsection (a) with a useful life of 3 years or more— [See main edition for text о/Ш and (.2)1 Paragraphs (2), (3), and (4) of subsection (b) shall not... | |
 | 1971 - 1474 pages
...SEC. 167. Depreciation. • • « (c) Limitations on use of certain methods and rates. Paragraphs (2), (3), and (4) of subsection (b) shall apply only...reconstruction, or erection of which is completed after December 81, 1953, and then only to that portion of the basis which Is properly attributable to such construction,... | |
 | 1972 - 852 pages
...SEC. 167. Depreciation. • • • (c) Limitations on use of certain -methods and rates. Paragraphs (2), (3), and (4) of subsection (b) shall apply only...or more — (1) The construction, reconstruction, ot erection of which Is completed after December 31, 1953, and then only to that portion of the basle... | |
 | 1966 - 658 pages
...Depreciation. • • • (c) Limitations on use o/ certain methods and rates. Paragraphs (2), (3), and (4) oí subsection (b) shall apply only In the case of property...property) described In subsection (a) with a useful llie of 3 years or more — (1) The construction, reconstruction, or erection of which is completed... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...Subsection (c), which limits the use of certain methods and rates, provides as follows : * * * Paragraphs (2), (3), and (4) of subsection (b) shall apply only...erection of which is completed after December 31, 1953, * • *,or (2) acquired after December 31, 1953, if the original use of such property commences with... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 1472 pages
...on another basis. It seems therefore that this should be obviated by having section 167 (c) (1) read "the construction, reconstruction, or erection of which is completed after December 31, 1953," and eliminate the balance of the presently stated section. STATEMENT OF HOLLA D. CAMPBELL, NATIONAL COUNCIL... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 656 pages
...on another basis. It seems therefore that this should be obviated by having section 167 (c) (1) read "the construction, reconstruction, or erection of which is completed after December 31, 1953," and eliminate the balance of the presently stated section. STATEMENT OF ROLLA D. CAMPBELL, NATIONAL COUNCIL... | |
 | United States. Congress. Economic Report Joint Committee - 1955 - 798 pages
...the years' digit methods, and any other consistent method, and so forth, of subsection B shall apply in the case of property, other than intangible property described in subsection A, with a useful life of at least 7 years or 10 years rather . \» than 3 years. Before the last Congress adjourned J introduced... | |
 | United States. Congress. Joint Economic Committee - 1956 - 726 pages
...the years' digit methods, and any other consistent method, and so forth, of subsection B shall apply in the case of property, other than intangible property described in subsection A, with a useful life of at least 7 years or 10 years rather than 3 years. Before the last Congress adjourned I introduced a... | |
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