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" Secretary or his delegate, under any of the following methods: (1) the straight line method, (2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 551
1977
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Hearings Pursuant to Section 4, Public Law 86-89, Special Subcommittee on ...

United States. Congress. House. Committee on Armed Services - Defense contracts - 1960 - 774 pages
...of 1954, as amended, including — (A) the straight line method ; (B) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described in (A) above; (C) the sum of the years-digits...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 364

United States. Supreme Court - Law reports, digests, etc - 1961 - 934 pages
...under any of the following methods : "(1) the straight line method, "(2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described in paragraph (1), . . . ." The applicable...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...under any of the following methods: (1) the straight line method, (2) the declining balance method, M ҅ i / tU^ d gFU ޲ 0G] P /mg P 1Q^6 q > Q L F annual allowance been computed under the method described in paragraph (1), (3) the sum of the years-digits...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 364

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1961 - 928 pages
...under any of the following methods: "(1) the straight line method, "(2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described in paragraph (1), . . . ." The applicable...
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Legislative History of H.R. 6950: 90th Congress, to Restore the Investment ...

United States. Congress. House. Committee on Ways and Means - Depreciation allowances - 1967 - 1314 pages
...under any of the following methods: (1) the straight line method. (2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described in paragraph (1), (3) the sum of the years-digits...
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Establishing Indirect Cost Rates for Research Grants and ..., Volume 3, Issue 73

United States. Department of Health, Education, and Welfare. Division of Grant Administration Policy - Research - 1967 - 76 pages
...Code of 1954 as amended, including — (a) The straight line method; (b) The declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described in (a) above; (c) The sum-of-the-years-digits...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1974
...methods and rates such as, for example, ( 1 ) the straightline method, (2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the straight-line method, and (3) the sum-of-the-yearsdigits method....
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The 1970 National Power Survey [of The] Federal Power Commission: Electric ...

Electric Utilities - 1970 - 462 pages
...saving. The four methods allowed are: 1. The straight line method. 2. The declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the straight line method. 3. The sum of the years' digits method....
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Reports of the United States Tax Court, Volume 90

United States. Tax Court - Government publications - 1988 - 1416 pages
...under any of the following methods: (1) the straight line method. (2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described in paragraph ID, (3) the sum of the year-digits...
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Reports of the United States Tax Court, Volume 56

United States. Tax Court - Government publications - 1971 - 1470 pages
...under any of the following methods : (1) the straight line method, (2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method described In paragraph (1), (3) the sum of the years-digits...
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