| United States - 1965 - 1110 pages
...under any of the following methods: (1) the straight line method, '2) the declining balance method, using a rate not exceeding twice the rate which would have been ussd had the annual allowance been computed under the method described in paragraph <1), (3) the sum... | |
| 1993 - 904 pages
...that calculated by application of methods approved for use by the Internal Revenue Service ander the Internal Revenue Code of 1954, as amended, including...under the straight-line method) or sum-of-the-years dígita method, on the basis of expected useful life, to the cost of acquisition of the related fixed... | |
| 1967 - 686 pages
...that calculated by application of methods approved for use by the Internal Revenue Service under the Internal Revenue Code of 1954, as amended, including...been computed under the straight-line method), or sum-of-theyears-dlglts method, on the basis of expected useful life, to the cost of acquisition of... | |
| 1989 - 910 pages
...that calculated by application of methods approved for use by the Internal Revenue Service under the Internal Revenue Code of 1954, as amended, including...depreciation been computed under the straight-line method) or sum-of- trieyears digits method, on the basis of expected useful life, to the cost of acquisition of... | |
| 1997 - 712 pages
...of methods approved for use by the Internal Revenue Service under the Internal Revenue Code of 1964. as amended. Including the straight-line declining...method) or sum-of-the-years digits method, on the basts of expected useful life, to the cost of acquisition of the related fixed assets less estimated... | |
| 1982 - 704 pages
...that calculated by application of methods approved for use by the Internal Revenue Service under the Internal Revenue Code of 1954, as amended, including...used had the depreciation been computed under the straight- line method) or sum-of- the- years digits method, on the basis of expected useful life, to... | |
| 1976 - 424 pages
...methods approved for use by the Internal Revenue Services under the Internal Revenue Code of l954, as amended, including the straight-line, declining...depreciation been computed under the straight-line method) or sum -of-t he-years digits method, on the basis of expected useful life, to the cost of acquisition... | |
| 1972 - 914 pages
...methods approved for use by the Internal Revenue Services under the Internal Revenue Code of 1954, a« amended, Including the straight-line, declining balance...been used had the depreciation been computed under tht straight-line method) or sum-of-the-years digits method, on the basis of expected useful life,... | |
| 1979 - 712 pages
...Revenue Services under the Internal Revenue Code of 1954, as amended, including the straight- 1 ine, declining balance (using a rate not exceeding twice...used had the depreciation been computed under the straight- 1 ine method) or sum-of-t he-years digits method, on the basis of expected useful life, to... | |
| 1974 - 640 pages
...that calculated by application of methods approved for use by the Internal Revenue Services under the Internal Revenue Code of 1954, as amended, Including...straight-line, declining balance (using a rate not exceeding twipe the rate which would have been used had the depreciation been computed under the straight-line... | |
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