 | Electric utilities - 1968 - 462 pages
...allowances for the period, commencing with the taxpayers use of the property and including the taxable year, does not, during the first two-thirds of the...property, exceed the total of such allowances which %vould have been used had such allowances been computed under the declining balance method. A taxpayer... | |
 | United States. Tax Court - Taxation - 1974 - 918 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...total of such allowances which would have been used hnd such allowances been computed under the method described In paragraph (2). The initial terms and... | |
 | United States. Congress. House. Committee on Ways and Means - 1975 - 20 pages
...taxpayer's use of the property and including the taxable year, does not. during the first two thirds of the useful life of the property, exceed the total...been used had such allowances been computed under the [double declining balance] methods * * *." 'The second owner may be able to approximate, at 1% times... | |
 | Administrative law - 1962 - 596 pages
...allowance been computed under the method described in (i) above; (lii) The sum of the years-digits method ; (iv) Any other consistent method productive...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 - 1978 - 728 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...allowances been computed under the method described in (ii) above. (v) Where the depreciation method is followed, adequate property records must be maintained.... | |
 | United States. Congress. Joint Committee on Taxation - Income tax - 1978 - 514 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 used had such allowances been computed under the [double declining balance] methods TT *." 2 The second owner may be able to approximate, at \% times... | |
 | Public welfare - 1980 - 416 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 - 1981 - 1614 pages
...computed under the method described in paragraph (i) above; iii. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...been computed under the method described in paragraph (ii) above. d. Where the depreciation method is followed, adequate property records must be maintained.... | |
 | Administrative law - 1998 - 668 pages
...been computed under the method described in (1) above; ill. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...of the property exceed the total of such allowances Pf. 74, App. E П. 74. App. E which would have been used bad sucb allowances been computed under the... | |
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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... 
