 | Kentucky - 1936
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | United States. Supreme Court - 1940 - 894 lapas
...computing net income there shall be allowed as deductions: . . . Depredation.—A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. In the case of property held by one person for life with remainder to another person, the deduction... | |
 | United States. Court of Claims - 1945 - 952 lapas
...upon 115 Dissenting Opinion by Judge Whitaker section 23 (1) of the statute authorizing the deduction of "a reasonable allowance for the exhaustion, wear...including a reasonable allowance for obsolescence." (Italics ours.) The Commissioner held that this obsolescence deduction had to be taken annually over... | |
 | United States. Court of Claims - 1941 - 858 lapas
...income there shall be allowed as deductions: * * * (1) Depreciation. — A reasonable allowance for the exhaustion, wear and tear of property used in...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 - 1948 - 886 lapas
...shall be allowed as deductions : » • • • • (1) DEPRECIATION. — A reasonable allowance for the exhaustion, wear and tear of property used In...Including a reasonable allowance for obsolescence. In the case of property held by one person for life with remainder to another person, the deduction... | |
 | Idaho - 1947 - 1262 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | Montana - 1949 - 804 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
 | 1919 - 528 lapas
...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 lapas
...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... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 lapas
...ascertained to be worthless and charged off within the taxable year. 8. A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. 9. In the case of mines, oil and gas wells, other natural deposits and umber, a reasonable allowance... | |
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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. 
