 The cost of incidental repairs which neither materially add to the value of the property nor appreciably prolong its life, but keep it in an ordinarily efficient operating condition, may be deducted as expense, provided the plant or property account is...  Regulations No. 33 (rev.) - 72. lappuseautors: United States. Internal Revenue Service - 1918 - 199 lapasPilnskats - Par šo grāmatu
 | 1962 - 1104 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | United States - 1914 - 132 lapas
...exhausted, or obsolete, exceed its original cost. Art. 131. Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Art. 132. Depreciation set up on the books and deducted... | |
 | Henry Montefiore Powell, Martin Saxe - 1914 - 612 lapas
...obsolete, exceed its original cost. Incidental repairs. ART. 131. Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Depreciation reserve. ART. 132. Depreciation set... | |
 | Henry Campbell Black - 1915 - 936 lapas
...exhausted, or obsolete, exceed its original cost. Art. 131. Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Art. 132. Depreciation set up on the books and deducted... | |
 | Bruce Craven, Reuben Oscar Everett - 1916 - 466 lapas
...obsolete, exceed its original cost. Incidental Repairs. ABT. 131. Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Depreciation Reserve. AET. 132. Depreciation set... | |
 | Robert Hiester Montgomery - 1916 - 928 lapas
...income of the corporations paying the same. Incidental Repairs Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Improvements The following extract from a decision... | |
 | George Edwin Holmes - 1917 - 674 lapas
...deduction.16 Repairs. Incidental repairs made to the business property of a taxpayer which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, are expense.16 Incidental 13 Letter from Treasury Department dated March 2, 1915;... | |
 | George Edwin Holmes - 1917 - 690 lapas
...deduction.16 Repairs. Incidental repairs made to the business property of a taxpayer which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, are expense.16 Incidental 13 Letter from Treasury Department dated March 2, 1915... | |
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