 | 1939 - Страниц: 1522
...Such further adjustment shall be made only with respect to the cost or other basis of property which is of a character subject to the allowance for depreciation under section 23 (1), and which remains in the hands of the taxpayer immediately after the sale or exchange in respect... | |
 | 1971 - Страниц: 1474
...meaning of "estimated useful life", see paragraph (e) of § 1.46-3. (b) Depreciation allowable. (1) Property is not section 38 property unless a deduction...property is recovered through a method of depreciation, including, for example, the unit of production method and the retirement method as well as methods... | |
 | 1970 - Страниц: 750
...meaning of "estimated useful life", see paragraph (e) of § 1.46-3. (b) Depreciation allowable. (1) Property is not section 38 property unless a deduction...property is recovered through a method of depreciation, including, for example, the unit of production method and the retirement method as well as methods... | |
 | 1978 - Страниц: 838
...paragraph shall be applied by substituting "4 years" for "3 years". (b) Depreciation allowable. (1) Property is not section 38 property unless a deduction...property is recovered through a method of depreciation, including, for example, the unit of production method and the retirement method as well as methods... | |
 | 1969 - Страниц: 710
...meaning of "estimated useful life", see paragraph (e) of § 1.46-3. (b) Depreciation allowable. (1) Property is not section 38 property unless a deduction...property is recovered through a method of depreciation, including, for example, the unit of production method and the retirement method as well as methods... | |
 | 1966 - Страниц: 1826
...the meaning of "estimated useful -5". see paragraph (e) of § 1.46-3. (b) Depreciation allowable. (1) Property is not section 38 property unless a deduction...property is recovered through a method of depreciation, including, for example, the unit of production method and the retirement method as well as methods... | |
 | 1997 - Страниц: 584
...(with the exception of property described in section 48(a)(l)(F) and paragraph (p) of this section) is not section 38 property unless a deduction for...property is recovered through a method of depreciation, including, for example, the unit of production method and the retirement method as well as methods... | |
 | 2000 - Страниц: 696
...(with the exception of property described in section 48(a)(l)(F) and paragraph (p) of this section) is not section 38 property unless a deduction for...property is recovered through a method of depreciation, including, for example, the unit of production method and the retirement method as well as methods... | |
 | 1965 - Страниц: 624
...allowable. (1) Prop.. erty Is not sectIon 38 property unle a deduction for depreciation (or amortlas-. tion In lieu of depreciation) with respect to such property...property is recovered through a method of depreciation, Including, for example, the unit of production method and the retirement method as well as methods... | |
 | 2002 - Страниц: 620
...Applicable percentage Qualified investment 1 $7500 ЗЗУз $2500 2 7500 66% 5000 3 7,500 100 7,500 15,000 for the taxable year. A deduction for depreciation...property is recovered through a method of depreciation, including, for example, the unit of production method and the retirement method as well as methods... | |
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estimated useful life", see paragraph (e) of § 1.46-3. (b) Depreciation allowable. (1) Property is not section 38 property unless a deduction for depreciation (or amortization in lieu of depreciation) with respect to such property is allowable to the... 
