 | Kentucky - 1936
[ Ներեցեք, այս էջի պարունակությունն արգելված է: ] | |
 | United States. Court of Claims - 1941 - 858 էջ
...23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions: * * * (1) Depreciation. — A reasonable allowance for the...including a reasonable allowance for obsolescence. Treasury regulations issued under the Revenue Act of 1936 are in part as follows : ART. 23 (1)-1. Depreciation.... | |
 | United States. Court of Claims - 1929 - 868 էջ
...in section 214 (a) (8) of the revenue act of 1921 (42 Stat. 240) : "(8) A reasonable allowance for the exhaustion, wear, and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
 | United States. Court of Claims - 1928 - 760 էջ
...computing net income there shall be allowed as deductions : ******* "(8) A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence." The first item is the result of a situation growing out of a difference between contract rates to supply... | |
 | United States. Court of Claims - 1945 - 952 էջ
...the Court Treasury Regulations 86 and 94 provided as follows : ART. 23 (Z)-1. Depreciation. — . ... In the case of property held by one person for life with remainder to another person, the deduction for depreciation shall be computed as if the life tenant were the absolute owner of the property so... | |
 | 1930 - 1124 էջ
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 | 1959 - 1156 էջ
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 | Idaho - 1947 - 1262 էջ
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 | 1919 - 528 էջ
...per cent, for subsequent years. In this law, depreciation is covered by "a reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence," while with respect to depletion, the law provides, In the case of mines, oil and gas wells, other natural... | |
 | New York (State). Comptroller's Office - 1919 - 24 էջ
...and charged off within the taxable year. (Section 360, subdivision 7) (g) A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. (Section 360, subdivision 8) (h) Taxes other than income taxes, paid or accrued within the taxable... | |
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A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence. 
