 | 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; (ill) The sum-of-the-years-digits method;...allowances been computed under the method described in paragraph (ii) above. (v) Where the depreciation method is followed, adequate property records must... | |
 | Administrative law - 1984 - 780 pages
...used had the annual allowance been computed under the method described in paragraph (i) above; (iii) The sum-of-the-years-digits method; and (iv) Any other...allowances been computed under the method described in paragraph (ii) above. (v) Where the depreciation method is followed, adequate property records must... | |
 | Administrative law - 1980 - 340 pages
...allowance been computed under the method described in paragraph (i) above; iii. The sum of the years-digits method; and iv. Any other consistent method productive...allowances been computed under the method described in paragraph (ii) above. d. Where the depreciation method is followed, adequate property records must... | |
 | Administrative law - 1982 - 1508 pages
...allowance been computed under the method described in paragraph (i) above; III. The sum of the years-digits method; and iv. Any other consistent method productive...allowances been computed under the method described in paragraph (11) above. d. Where the depreciation method is followed, adequate property records must... | |
 | Administrative law - 1974 - 336 pages
...annual allowance been computed under the method described in (i) above; lii. The sum of the years-digits method; and iv. Any other consistent method productive...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 - 1970 - 788 pages
...method described in subdivision (i) of this subpararaph; (iii) The sum of the years-digits method ; (iv) Any other consistent method productive of an...allowances been computed under the method described in subdivision (ii) of this subparagraph. (4) If a nonprofit or tax exempt organization, the method shall... | |
 | 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 - 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 - 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.... | |
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... year, does not during the first two-thirds of the useful life of the property exceed the total of such allowances which would have been used had such allowances been computed under the method described in paragraph (ii) above. 
