 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1402 pages
...balance method, under the sum-of-the-year's digits method, or under any other consistent method which does not during the first two-thirds of the useful life of the property exceed the allowances which would have been allowed under the declining balance method. This depreciation deduction... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 888 pages
...(4) sum-of-the-years-digits depreciation; and (5) any other consistent method of depreciation which does not during the first two-thirds of the useful life of the property result in greater depreciation than under the double-declining balance method. The 150-percent declining... | |
 | United States. Congress. Joint Economic Committee - Economic stabilization - 1958 - 446 pages
...straight line method), the sum of the years-digits method, and "any other consistent method" which does not, during the first two-thirds of the useful life of the property, exceed the total of the allowances under the declining balance method (26 USC 167 (b) ) . The House Ways and Means Committee... | |
 | United States. Congress. House. Committee on Armed Services - 1960 - 802 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. (c) Depreciation should usually be allocated to the contract and other work as an indirect... | |
 | United States. Congress. House. Committee on Armed Services - Defense contracts - 1960 - 774 pages
...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. (c) Depreciation should usually be allocated to the contract and other work as an indirect... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1962 - 1730 pages
...balance method, under the sum-of-the-year's digits method, or under any other consistent method which does not during the first two-thirds of the useful life of the property exceed the allowances which would have been allowed under the declining balance method. This depreciation deduction... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1963 - 102 pages
...declining balance depreciation, sum-of-the-years-digit depreciation and any other consistent method which does not during the first two-thirds of the useful life of the property result in greater depreciation than under the double declining balance method. The depreciation taken... | |
 | United States. Congress. House. Committee on Ways and Means - Public law - 1967 - 1374 pages
...balance method, under the sum-of-the-year's digits method, or under any other consistent method which does not during the first two-thirds of the useful life of the property exceed the allowances which would have been allowed under the declining balance method. The depreciation deduction... | |
 | United States. Tax Court - Taxation - 1975 - 1272 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...been computed under the method described in paragraph (2). taxpayer.1* Since petitioner here is depreciating used property, it is clear that the double declining... | |
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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 twothirds of the useful life of the property... 
