 | 1962 - 1104 pages
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 | 1967 - 1468 pages
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 | 1966 - 1684 pages
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 | 1955 - 1708 pages
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 | 1982 - 1544 pages
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 | 1962 - 1928 pages
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 | 1961 - 650 pages
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 | 1953 - 1028 pages
...Depreciation, depletion, and amortization of emergent? facilities? — Л reasonable allowance for exhaustion, wear and tear (including a reasonable...allowance for obsolescence) (1) of property used in trade or business or (2) property held for the E reduction of income, may be deducted, biwed on cost... | |
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There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) — (1) of property used in the trade or business, or (2) of property held for the production... 
