 | United States - 1965 - Страниц: 1110
...date. Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life...Property used outside the United States. (A) In general. property which is used predominantly outside the United States. (B) Exceptions. Subparagraph (A) shall... | |
 | 1965 - Страниц: 624
...date. Such term Includes only property with respect to which depreciation (or amortization In lieu of depreciation) is allowable and having a useful life...years or more. (2) Property used outside the United Statea—(A) In general. Except as provided in subparagraph (B), the term “sectIon 88 property 0... | |
 | 1979 - Страниц: 940
...date. Such term Includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life...of the time such property is placed in service) of 3 years or more. (2) Property used outside the United States— (A) In general Except as provided in... | |
 | 1978 - Страниц: 838
...date. Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life...of the time such property is placed In service) of 3 years or more. (2) Property used outside the United States— (A) In general Except as provided in... | |
 | 1977 - Страниц: 1078
...date. Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life...of the time such property is placed in service) of 3 years or more. (2) Property used outside the United States— (.A.) In general. Except as provided... | |
 | 1970 - Страниц: 750
...amortization in lieu of depreciation) is allowable and having a useful life (determined as of the tune such property is placed in service) of 4 years or more. (2) Property used outside the United States—(A) In general. Except as provided in subparagraph (B), the term "section 38 property" does... | |
 | United States. Internal Revenue Service - 1964 - Страниц: 744
...date. Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life...STATES. — (A) In GENERAL. — Except as provided in snbparagraph (B), the term "section 38 property" does not include property which is used predominantly... | |
 | United States. Internal Revenue Service - 1968 - Страниц: 938
...******* Snch term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life...property is placed in service) of 4 years or more. Section 1.48-1 (c) of the Income Tax Regulations, in pertinent part, defines "tangible personal property"... | |
 | United States. Congress. Senate. Committee on Finance - 1962 - Страниц: 1730
...to which depreciation (< amortization in lieu of depreciation) is allowable and having a useful 111 (determined as of the time such property is placed in service) of 4 years < moro. " (2) PROPERTY USED OUTSIDE THE UNITED STATES. — "(A) IN GENERAL. — Except as provided... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - Страниц: 1468
...lieu of depreciation) is allowable at having a useful life (determined as of the time such property placed in service) of 4 years or more. "(2) Property...states.— "(A) In general. — Except as provided in subparagraf (B), the term 'section 38 property' does not include properi which is used predominantly... | |
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Such term includes only property with respect to which depreciation (or amortization in lieu of depreciation) is allowable and having a useful life (determined as of the time such property is placed in service) of 4 years or more. (2) PROPERTY USED OUTSIDE... 
