 | 1969 - 720 pages
...reasonably consistent plan (not necessarily at a uniform rate) , so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as... | |
 | United States. Congress. House. Committee on Ways and Means - 1973 - 960 pages
...reasonably consistent plan (not necessarily at a uniform rate), so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property. equal the cost or other basis of the property .... | |
 | 1972 - 862 pages
...reasonably consistent plan (not necessarily at a uniform rate) , so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as... | |
 | 1960 - 630 pages
...reasonably consistent plan (not necessarily at a uniform rate), so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as... | |
 | 1957 - 898 pages
...reasonably consistent plan (not necessarily at a uniform rate), so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as... | |
 | 1970 - 734 pages
...reasonably consistent plan (not necessarily at a uniform rate) , so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as... | |
 | 1971 - 744 pages
...reasonably consistent plan (not necessarily at a uniform rate) , so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as... | |
 | 1968 - 704 pages
...reasonably consistent plan (not necessarily at a uniform rate) , so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as... | |
 | 1959 - 1338 pages
...reasonably consistent plan (not necessarily at a uniform rate), so that the aggregate of the amounts f employees under a plan, the costs with respect to such e estimated useful life of the depreciable property, equal the cost or other basis of the property as... | |
 | United States. Tax Court - 1964 - 974 pages
...taxable year under a reasonably consistent plan, so that at the end of the estimated useful life the aggregate of the amounts so set aside, plus the salvage value, will equal the cost or other basis of the property. By subsection (b), it is provided (1) that for the purposes... | |
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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... 
