 If an intangible asset is known from experience or other factors to be of use in the business or in the production of income for only a limited period, the length of which can be estimated with reasonable accuracy, such an intangible asset may be the...  Reports of the Tax Court of the United States - Page 16by United States. Tax Court - 1963Full view - About this book
 | 1966 - 664 pages
...exclusively in a business, such as a theatrical business, may be depreciated. § 1.167(a)-3 Intangibles. If an intangible asset is known from experience or...accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of... | |
 | 1960 - 630 pages
...theatrical business, may be depreciated. [TD 6182, 21 PR 3986, June 12, 1956] § 1.167 (a) -3 Intangibles. If an Intangible asset is known from experience or...accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of... | |
 | 1972 - 862 pages
...exclusively in a business, such as a theatrical business, may be depreciated. § 1.167(a)-3 Intangibles. If an intangible asset is known from experience or...accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of... | |
 | 1969 - 720 pages
...exclusively in a business, such as a theatrical business, may be depreciated. § 1.167(a)-3 Intangibles. If an intangible asset is known from experience or...accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of... | |
 | 1970 - 734 pages
...exclusively in a business, such as a theatrical business, may be depreciated. § 1.167(a)-3 Intangibles. If an intangible asset is known from experience or...accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of... | |
 | 1968 - 704 pages
...exclusively in a business, such as a theatrical business, may be depreciated. § 1.167(a)-3 Intangibles. If an intangible asset is known from experience or...accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of... | |
 | 1971 - 744 pages
...exclusively in a business, such as a theatrical business, may be depreciated. § 1.167(a)-3 Intangibles. 1f an intangible asset is known from experience or other...accuracy, such an intangible asset may be the subject of a depreciation allowance. Examples are patents and copyrights. An intangible asset, the useful life of... | |
 | 1946
...statutory bases for determining the depreciation allowance . . ." is known from experience to be of value in the business or in the production of income for...limited period, the length of which can be estimated from experience with reasonable certainty, such intangible asset may be the subject of a depreciation... | |
 | 1954 - 1390 pages
...however, an intangible asset acquired through capital outlay is known from experience to be of value in the business or in the production of income for...limited period, the length of which can be estimated from experience with reasonable certainty, such intangible asset may be the subject of a depreciation... | |
 | 1975 - 748 pages
...exclusively In a business, such as a theatrical business, may be depreciated. 8 1.167(a)-3 Intangibles. If an intangible asset is known from experience or other factors to be of иве In the business or in the production of Income for only a limited period, the length of which... | |
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