 If, however, an intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of which can be estimated from experience with reasonable certainty, such intangible asset may...  Taxation of Corporations and Personal Income in New York - Էջ 294Henry Montefiore Powell - 1919 - 400 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | 1939 - 1030 էջ
...an intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of...prior thereto to the satisfaction of the Commissioner. No deduction for depreciation, including obsolescence, is allowable in respect of good will.*t 3.23... | |
 | United States. Tax Court - 1967 - 786 էջ
...known from experience or other factors to be of use In the business or In the production of Income for only a limited period, the length of which can be estimated with reasonable accuracy, such an Intangible asset may be the subject of a depreciation allowance.... | |
 | 1949 - 776 էջ
...capital outlay is known from experience to be of value in the business or in the production of income for only a limited period, the length of which can...prior thereto to the satisfaction of the Commissioner. No deduction for depreciation, including obsolescence, is allowable in respect of good will. §29.23... | |
 | 1971 - 1474 էջ
...known from experience or other factors to be of use in the business or in the production of income for only a limited period, the length of which can be estimated with reasonable accuracy, such an intangible asset may be the subject of a depreciation allowance.... | |
 | 1968 - 1618 էջ
...known from experience or other factors to be of use in the business or in the production of income for only a limited period, the length of which can be estimated with reasonable accuracy, such an intangible asset may be the subject of a depreciation allowance.... | |
 | 1970 - 750 էջ
...known from experience or other factors to be of use in the business or in the production of income for only a limited period, the length of which can be estimated with reasonable accuracy, such an intangible asset may be the subject of a depreciation allowance.... | |
 | United States. Tax Court - 1953 - 1326 էջ
...capital outlay Is known from experience to be of value in the business or In the production of Income for only a limited period, the length of which can...provided the facts are fully shown In the return or prior theroto to the satisfaction of the Commissioner. No deduction for depreciation, Including obsolescence,... | |
 | United States. Internal Revenue Service - 1967 - 1510 էջ
...known from experience or other factors to be of use in the business or in the production of income for only a limited period, the length of which can be estimated with reasonable accuracy, such an intangible asset may be the subject of a depreciation allowance.... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1174 էջ
...known from experience or other factors to be of use in the business or in the production of income for only a limited period, the length of which can be estimated with reasonable accuracy, such an intangible asset may be the subject of a depreciation allowance.... | |
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