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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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 93
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1961
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The Code of Federal Regulations of the United States of America ..., Book 2

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...
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The Code of Federal Regulations of the United States of America Having ...

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...
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Factors Affecting Volume and Stability of Private Investment: Materials on ...

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...
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The Code of Federal Regulations of the United States of America

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...
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Volume and Stability of Private Investment: Hearings Before the ..., Parts 1-2

United States. Congress. Joint Committee on the Economic Report. Subcommittee on Investment, United States. Congress. Joint Economic Committee - 1949 - 740 pages
...to be computed "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 * * *" Another provision of the regulations is that "the capital sum to be recovered shall be charged...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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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