 If such section 38 property is disposed of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated useful life which was taken into account in computing...  Reports of the Tax Court of the United States - 68. lappuseautors: United States. Tax Court - 1997Pilnskats - Par šo grāmatu
 | 1978 - 1380 lapas
...transfer to another member, (i) Except as provided in subdivisions (ii) and (iii) of this subparagraph, a transfer of section 38 property from one member...of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated... | |
 | 1982 - 1828 lapas
...transfer to another member, (i) Except as provided in subdivisions (ii) and (iii) of this subparagraph, a transfer of section 38 property from one member...of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated... | |
 | 1971 - 1792 lapas
...transfer to another member. (I) Except as provided In sub-. divisions (II) and (III) of this subparagraph, a transfer of section 38 property from one member...disposed of, or otherwise ceases to be section 38 prop.. erty or becomes public utility property with respect ro the transferee, before the close of... | |
 | 1999 - 1302 lapas
...transfer to another member, (i) Except as provided in subdivisions (ii) and (ill) of this subparagraph, a transfer of section 38 property from one member...disposition or cessation within the meaning of section 47(a)(l). If such section 38 property is disposed of, or otherwise ceases to be section 38 property... | |
 | 1982 - 972 lapas
...transfer to another member, (i) Except as provided in subdivisions (ii) and (iii) of this subparagraph, a transfer of section 38 property from one member...shall not be treated as a disposition or cessation § 1.1502-4 within the meaning of section 47(a)(l). If such section 38 property is disposed of, or... | |
 | 1999 - 1172 lapas
...return year shall not be treated as a disposition or cessation within the meaning of section 47(a)(l). If such section 38 property is disposed of, or otherwise ceases to be section 38 property or becomes public utility property with respect to the transferee, before the close of the estimated... | |
 | 1971 - 1474 lapas
...subparagraph (1). For purposes of subparagraph (1) of this paragraph (1) In determining whether section 38 property Is disposed of, or otherwise ceases to be section 38 property with respect to the taxpayer, before the close of the estimated useful life which was taken into account... | |
 | 1978 - 838 lapas
...property would be taken into account in computing qualified investment. In order to determine whether section 38 property is disposed of or otherwise ceases to be section 38 property see § 1.47-2. (3) Qualified investment is reduced in the case of property which la "public utility... | |
 | 1995 - 580 lapas
...subparagraph (1). For purposes of subparagraph (1) of this paragraph (i) In determining whether section 38 property is disposed of, or otherwise ceases to be section 38 property with respect to the taxpayer, before the close of the estimated useful life which was taken into account... | |
 | 1970 - 750 lapas
...subparagraph (1). For purposes of subparagraph (1) of this paragraph (i) In determining whether section 38 property is disposed of, or otherwise ceases to be section 38 property with respect to the taxpayer, before the close of the estimated useful life which was taken into account... | |
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