| 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 - 1967 - 694 pages
...would have been used had the annual allowance been computed under the method described in (i) above; (iii) The sum of the years-digits method; (iv) Any...allowances been computed under the method described in (ii) above. (4) If a non-profit or tax exempt organization, the method shall be such that it could... | |
| Administrative law - 1969 - 790 pages
...have been used had the annual allowance been computed under the method described in (i) above; (ill) The sum of the years-digits method; (iv) Any other...allowances been computed under the method described in (ii) above. (4) If a non-profit or tax exempt organization, the method shall be such that it could... | |
| Administrative law - 1998 - 716 pages
...under the method described in paragraph (a)(3)(i) of this section; (ill) The sum-of-the-years digits method; (iv) Any other consistent method productive...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 - 1969 - 628 pages
...been computed under the method described in (i) above; (iii) The sum of the years-digits method; and (iv) Any other consistent method productive of an...allowances been computed under the method described in (ii) above. (c) Depreciation should usually be allocated to the contract and other work as an indirect... | |
| Administrative law - 1993 - 616 pages
...been computed under the method described in (i) above; ill. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...allowances been computed under the method described in (ii) above. d. 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.... | |
| Administrative law - 1977 - 1252 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 - 1977 - 722 pages
...annual allowance been computed under the method described in subdivision (i) of this subparagraph; (iii) The sum of the years—digits method; (iv) Any...such allowances which would have been used had such allowance, been computed under the method described in subdivision (ii) of this subparagraph. (4) If... | |
| Administrative law - 1974 - 336 pages
...been computed under the method described in (i) above; lii. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...allowances been computed under the method described ln (ii) above. d. Where the depreciation method is followed, adequate property records must be Appendix... | |
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