 | United States - 1965 - 1110 էջ
...delegate may by regulations prescribe. (2) Election irrevocable. Any election made under this section may not be revoked except with the consent of the Secretary or his delegate. (d) Definitions and special rules. (1) Section 179 property. Por purposes of this section, the term... | |
 | United States - 1964 - 1098 էջ
...be made in such manner as the Secretary or his delegate may by regulations prescribe. Such election may not be revoked except with the consent of the Secretary or his delegate. (Added Pub. L. 87-834, § 21 (a). Oct. 16, 1962, 76 Stat. 1063.) EFFECTIVE DATE Section 21 (d) of Pub.... | |
 | 1977 - 1802 էջ
...election shall be binding on the taxpayer for such taxable year and for all subsequent taxable years and may not be revoked except with the consent of the Secretary or his delegate. (C) Change of method of accounting, etc. If. in order to comply with the election made under subparagraph... | |
 | 1970 - 750 էջ
...delegate may by regulations prescribe. (2) Election irrevocable. Any election made under this section may not be revoked except with the consent of the Secretary or his delegate. (d) Definitions and special rules—(1) Section 179 property. For purposes of this section, the term... | |
 | 1978 - 948 էջ
...the Secretary or his delegate shall prescribe by regulations. An election made for any taxable year may not be revoked except with the consent of the Secretary or his delegate. (c) Surtax exemption. For purposes of applying subsection (a)(1). the surtax exemption provided by... | |
 | 1962 - 160 էջ
...be made in such manner as the Secretary or his delegate may by regulations prescribe. Such election may not be revoked except with the consent of the Secretary or his delegate. lSec. 180 as added by sec. 6, Act of Sept. 14. 1960 (Pub. Law 86-779, 74 Stat. 1001) | (TD 6548, 26... | |
 | 1971 - 1474 էջ
...delegate may by regulations prescribe. (2) Election irrevocable. Any election made under this section may not be revoked except with the consent of the Secretary or his delegate. (d) Definitions and special rules — (1) Section 179 property. For purposes of this section, the term... | |
 | 1979 - 580 էջ
...shall be effective for the taxable year for which made and for all succeeding taxable years, and shall not be revoked except with the consent of the Secretary or his delegate. (b) Limitation, The deduction for amounts paid or incurred in the taxable year to the attorney-in-fact... | |
 | 1970 - 868 էջ
...the Secretary or his delegate shall prescribe by regulations. An election made for any taxable year may not be revoked except with the consent of the Secretary or his delogate. (c) Surtax exemption. For purposes of applying subsection (a)(l), the surtax exemption provided... | |
 | 1970 - 438 էջ
...shall be effective for the taxable year for which made and for all succeeding taxable years, and shall not be revoked except with the consent of the Secretary or his delegate. [Sec. 810 as added by sec. 2. Life Insurance Company Income Tax Act 1959 (73 Stat. 125) ] [TX). 6535,... | |
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... for any taxable year shall be made within the time prescribed by law (including extensions thereof) for filing the return for such taxable year. Such election shall be made in such manner as the Secretary or his delegate may by regulations prescribe. 
