 | United States. Federal Power Commission - Electric utilities - 1957 - 1082 pages
...allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the...allowances been computed under the method described in paragraph (2). Nothing in this subsection shall be construed to limit or reduce an allowance other... | |
 | Administrative law - 1980 - 374 pages
...would have been used had the annual allowance been computed under the method described in paragraph (i) above; iii. The sum of the years-digits method;...allowances been computed under the method described in paragraph (ii) above. d. Where the depreciation method is followed, adequate property records must... | |
 | Administrative law - 1968 - 456 pages
...annual allowance been computed under the method described in subdivision (i) of this subparagraph ; (iii) The sum of the years-digits method; and (iv)...allowances been computed under the method described in subdivision (ii) of this subparagraph. (c) Compliance with Revenue Procedure (RP) 62-21, or the use... | |
 | Administrative law - 1994 - 612 pages
...have been used had the annual allowance been computed under the method described in (i) above; Hi. The sum of the years-digits method; and iv. Any other...allowances been computed under the method described in (il) above. d. Where the depreciation method is followed, adequate property records must be maintained.... | |
 | Administrative law - 1974 - 336 pages
...have been used had the annual allowance been computed under the method described in (i) above; lii. The sum of the years-digits method; and iv. Any other...allowances been computed under the method described ln (ii) above. d. Where the depreciation method is followed, adequate property records must be Appendix... | |
 | Administrative law - 1977 - 496 pages
...allowance been computed under the method described in (i) above; (iii) The sum-of-the-years-digits method; and (iv) Any other consistent method productive...computed under the method described in (ii) above. (v) Where the depreciation method is followed, adequate property records must be maintained. The period... | |
 | Administrative law - 1989 - 900 pages
...method described in paragraph (a)(3)(i) of this section; (iii) The sum-of-the-years digits method; (iv) Any other consistent method productive of an...allowances been computed under the method described in paragraph (a)(3)(ii) of this section. (4) If a nonprofit or tax-exempt organization, the method shall... | |
 | Administrative law - 1976 - 1188 pages
...been computed under the method described In (a) above; (c) The sum-of-the-years-dlglts method; and (d) Any other consistent method productive of an annual...allowances been computed under the method described in (b) above. (e) Where the depreciation method is followed, adequate property records must be maintained.... | |
 | Administrative law - 1978 - 1138 pages
...been computed under the method described in (a) above; (c) The sum-of-the-years-digits method; and (d) Any other consistent method productive of an annual...allowances been computed under the method described in (b) above. (e) Where the depreciation method is followed, adequate property records must be maintained.... | |
 | Administrative law - 1988 - 878 pages
...method productive of an annual allowance which, when added to all allowances for the period cornmencing with the use of the property and including the current...allowances been computed under the method described in paragraph (II) above. d. Where the depreciation method Is followed, adequate property records must... | |
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Any other consistent method productive of an annual allowance which, when added to all allowances for the period commencing with the use of the property and including the current year, does not during the first two-thirds of the useful life of the property... 
