 | United States. Federal Power Commission - 1957 - 1082 pages
...allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the...been computed under the method described in paragraph (2). Nothing in this subsection shall be construed to limit or reduce an allowance other wise allowable... | |
 | 1982 - 1508 pages
...assets concerned of any generally accepted accounting method, and subject to the limitations of the Internal Revenue Code of 1954 as amended. Including—...been computed under the method described in paragraph (11) above. d. Where the depreciation method is followed, adequate property records must be maintained.... | |
 | 1991 - 652 pages
...rate which would have been used had the annual allowance been computed under the method described in (i) above; iii. The sum of the years-digits method;...allowances been computed under the method described in (ii) above. d. Where the depreciation method is followed, adequate property records must be maintained.... | |
 | 1969 - 628 pages
...rate which would have been used had the annual allowance been computed under the method described in (i) above; (iii) The sum of the years-digits method;...allowances been computed under the method described in (ii) above. (c) Depreciation should usually be allocated to the contract and other work as an indirect... | |
 | 1968 - 456 pages
...annual allowance been computed under the method described in subdivision (i) of this subparagraph ; (iii) The sum of the years-digits method; and (iv)...allowances been computed under the method described in subdivision (ii) of this subparagraph. (c) Compliance with Revenue Procedure (RP) 62-21, or the use... | |
 | 1999 - 692 pages
...have been used had the annual allowance been computed under the method described in (i) above; ill. The sum of the years-digits method: and iv. Any other...allowances been computed under the method described in (ii) above. d. Where the depreciation method is followed, adequate property records must be maintained.... | |
 | 1993 - 616 pages
...have been used had the annual allowance been computed under the method described in (i) above; ill. The sum of the years-digits method; and iv. Any other...allowances been computed under the method described in (ii) above. d. Where the depreciation method is followed, adequate property records must be maintained.... | |
 | 1974 - 336 pages
...have been used had the annual allowance been computed under the method described in (i) above; lii. The sum of the years-digits method; and iv. Any other...allowances been computed under the method described ln (ii) above. d. Where the depreciation method is followed, adequate property records must be Appendix... | |
 | 1980 - 340 pages
...method described in paragraph (i) above; (ill) The su m -of -the-y ears- digits method; and Appendix F (iv) Any other consistent method productive of an...under the method described in paragraph (ii) above. (v) Where the depreciation method is followed, adequate property records must be maintained. The period... | |
 | 1970 - 788 pages
...method described in subdivision (i) of this subpararaph; (iii) The sum of the years-digits method ; (iv) Any other consistent method productive of an...allowances been computed under the method described in subdivision (ii) of this subparagraph. (4) If a nonprofit or tax exempt organization, the method shall... | |
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... year, does not during the first two-thirds of the useful life of the property exceed the total of such allowances which would have been used had such allowances been computed under the method described in (ii) above. 
