 | 1971 - 1474 lapas
...it used for the purposes described In clause (i), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. (H) Flow-through method of accounting. The taxpayer used a "flow-through method of accounting" with... | |
 | 1971 - 744 lapas
...the purposes described §1.167(0-4 In clause (1) , the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. (H) Flow-through method of accounting. The taxpayer used a "flow-through method of accounting" with... | |
 | 1972 - 852 lapas
...the purposes described § 1.167(0-4 In clause (1), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. (H) Flow-through, method of accounting. The taxpayer used a "flow-through method of accounting" with... | |
 | United States. Internal Revenue Service - 1970 - 744 lapas
...used for the purposes described in clause (i) , the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. " (H) FLOW-THROUGH METHOD OF ACCOUNTING. The taxpayer used a 'flow-through method of accounting'... | |
 | 1972
...described in clause (i) of section 167(1) (3) (G), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. (d) Effective dat ne provisions of this section shall be effective on and after June 27, 1970, until... | |
 | United States. Congress. Joint Committee on Taxation - 1979 - 1570 lapas
...bodies. used for the purposes described in clause (i), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation." The Treasury Regulations (§ 1.167(1)-! (h) ) interpret this section is defining normalization to require... | |
 | United States. Congress. House. Committee on Ways and Means - 1980 - 26 lapas
...(8) used for the purposes described in clause (i), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation." The Treasury Regulations (§ 1.167(l)-l(h) ) interpret this section as denning normalization to require... | |
 | United States. Congress. Joint Committee on Taxation - 1980 - 28 lapas
...it used for the purposes described in clause (i), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation." The Treasury Regulations (§ 1.167(l)-l(h)) have interpreted this section to require that : (1) a utility's... | |
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... (ii) if, to compute its allowance for depreciation under this section, it uses a method of depreciation other than the method it used for the purposes described in clause (i), the taxpayer must make adjustments to a reserve to reflect the deferral... 
