| 1940 - 1806 pages
...the taxable year in accordance with a reasonable consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside,...value, will, at the end of the useful life of the property in the business, equal the cost or other basis of the property determined in accordance with... | |
| 1939 - 1030 pages
...the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside,...value, will, at the end of the useful life of the property in the business, equal the cost or other basis of the property determined in accordance with... | |
| United States. Congress. Economic Report Joint Committee - 1949 - 332 pages
...the taxable year in accordance with a reasonable, consistent plan (not necessarily at a uniform rate) whereby the aggregate of the amounts so set aside,...equal the cost or other basis of the property. "The capital sum to be recovered shall be charged ofi over the useful life of the property, either in equal... | |
| 1949 - 776 pages
...taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate) , whereby the aggregate of the amounts so set aside,...depreciable property, equal the cost or other basis of the property determined in accordance with section 113. Due regard must also be given to expenditures for... | |
| 1971 - 744 pages
...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 provided in section 167 (g) and § 1.167 (g)-l. An asset shall not be depreciated below... | |
| 1954 - 1486 pages
...taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate) , whereby the aggregate of the amounts so set aside, plus the salvage value, wifi, at the end of the useful life of the depreciable property, equa the cost or other basjs of the... | |
| 1960 - 1764 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 - 750 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 - 1474 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... | |
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