 | 1998 - 672 pages
...the deduction is computed) remaining In such 60-month period. Such adjusted basis at the end of any month shall be computed without regard to the amortization deduction for such month. The total amortization deduction with respect to any certified coal mine safety equipment for a particular... | |
 | 1985 - 556 pages
...the deduction is computed) remaining in such 60month period. Such adjusted basis at the end of any month shall be computed without regard to the amortization deduction for such month. The total amortization deduction with respect to any certified coal mine safety equipment for a particular... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1949 - 120 pages
...respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided by the number of months (including the mouth for which the deduction is computed) remaining in the period. Such adjusted basis 'at the end... | |
 | 1966 - 658 pages
...the taxable year, the amortization deduction is an amount equal to the adjusted basis of the facility at the end of such month divided by the number of months (including the particular month for which the deduction is computed) remaining in the 60-month period. If a grain-storage... | |
 | 1968 - 1618 pages
...the taxable year, the amortization deduction is an amount equal to the adjusted basis of the facility at the end of such month divided by the number of months (including the particular month for which the deduction is computed) remaining in the 60-month period If a grain-storage... | |
 | United States. Congress. Senate. Committee on Interior and Insular Affairs - 1951 - 232 pages
...respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided by the number of...deduction for such month. The amortization deduction above provided with respect to any month shall, except to the extent provided in subsection (f) of... | |
 | United States. Congress. House. Expenditures in the Executive departments Committee - 1951 - 418 pages
...respect to each month of such period within the taxable year, equal to the adjusted basis Of the facility at the end of such month divided by the number of...deduction for such month. The amortization deduction above 83530—51 26 provided with respect to any month shall, except to the extent provided in subsection... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1954 - 958 pages
...within the taxable year, equal to the adjusted basis of the device, structure, machinery, or equipment at the end of such month divided by the number of...deduction provided by this section with respect to any month shall, except to the extent provided in subsecion (e) of this section, be in lieu of the deduction... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1954 - 964 pages
...within the taxable year, equal to the adjusted basis of the device, structure, machinery, or equipment at the end of such month divided by the number of...deduction provided by this section with respect to any month shall, except to the extent provided in subsecion (e) of this section, be in lieu of the deduction... | |
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... months. Such amortization deduction shall be an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the... 
