 | Administrative law - 1968 - 676 pages
...have been used had the annual allowance been computed under the method described in (i) above; (iii) The sum of the years-digits method; and (iv) Any other...such allowances which would have been used had such illowances been computed under the method described in (ii) above. (c) Depreciation should usually... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1973 - 824 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 subparagraph (B). Nothing in this paragraph shall be construed to limit or reduce an allowance otherwise... | |
 | Administrative law - 1970 - 790 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 which would have been used had such allowances beeri computed under the method described in subdivision (ii) of this subparagraph. (4) If a nonprofit... | |
 | Electric Utilities - 1970 - 458 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...been used had such allowances been computed under the declining balance method. A taxpayer may at any time change from the declining balance method to the... | |
 | United States. Tax Court - Government publications - 1988 - 1416 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 otherwise... | |
 | United States. Tax Court - Government publications - 1971 - 1470 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 otherwise... | |
 | Administrative law - 1975 - 368 pages
...would have been used had the annual allowance been computed under the method described in (1) above; ill. The sum of the years-digits method; and iv. Any...including the current year, does not during the first two -thirds of the useful life of the property exceed the total of such allowances which would have... | |
 | Administrative law - 1962 - 596 pages
...have been used had the annual allowance been computed under the method described in (i) above; (iii) The sum of the years-digits method; and (iv) Any other...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 - 1978 - 728 pages
...would have been used had the annual allowance been computed under the method described in (i) above; ill. The sum of the years-digits method; and iv. Any...allowances been computed under the method described in (ii) above. d. 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 (ii) above. 
