 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
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 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, snch an Intangible asset may be the subject of a depreciation allowance.... | |
 | United States. Tax Court - 1959 - 1372 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...asset may be the subject of a depreciation allowance, proTided the facts are fully shown in the return or prior thereto to the satisfaction of the Commissioner.... | |
 | 1927 - 1680 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...can be no such allowance in respect of good will, trade-names, trade-marks, trade brands, secret formulae, or processes." This would seem to indicate... | |
 | United States. Tax Court - 1962 - 1268 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...asset may be the subject of a depreciation allowance." Based on the premise that the useful life or existence of the practice of the partnership is limited... | |
 | United States. Tax Court - 1956 - 1226 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...experience with reasonable certainty, such intangible may be the subject of a depreciation allowance, provided the facts are fully shown in the return or... | |
 | United States. Tax Court - 1962 - 1266 էջ
...outlay is knon from experience to be of value In the business or In the production of Income for only i limited period, the length of which can be estimated from experience with reasonable certainty, sucb Intangible asset may be the subject of a depreciation allowance, provided the facts are fully... | |
 | United States. Internal Revenue Service - 1971 - 816 էջ
...known from experience or other factors to be of vise 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. Internal Revenue Service - 1974 - 624 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. Internal Revenue Service - 1975 - 804 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 intangible asset can be the subject of a depreciation allowance. In... | |
 | United States. Tax Court - 1991 - 758 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 * * * . No deduction for depreciation is allowable with respect to goodwill... | |
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