 | 1971 - 1474 lapas
...If the property is purchased with the intention of demolishing the buildings and the buildings are used in a trade or business or held for the production of income before their demolition, a portion of the basis of the property may be allocated to such buildings... | |
 | 1966 - 1826 lapas
...If the property is purchased with the intention of demolishing the buildings and the buildings are used in a trade or business or held for the production of Income before their demolition, a portion of the basis of the property may be allocated to such buildings... | |
 | 1970 - 750 lapas
...determining the loss from the sale or other disposition of the property involved. However, if property used in a trade or business or held for the production of income is totally destroyed by casualty, and if the fair market value of such property immediately before... | |
 | United States. Internal Revenue Service - 1964 - 888 lapas
...Present law. — Under present law, taxpayers may take depreciation on real property (other than land) used in a trade or business or held for the production of income. The depreciation methods available are the same as those applying to tangible personal property. They... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1955 - 152 lapas
...reasonable depreciation allowance for the exhaustion, wear, and tear (including obsolescence) of property used in a trade or business or held for the production of income. The 1954 Code continues the provision described above but for taxable years after December 31. 1953,... | |
 | United States. Department of the Army - 1961 - 464 lapas
...from gross income a reasonable allowance for the exhaustion, wear and tear and obsolesence of property used in a trade or business or held for the production of income.19 These yearly depreciation a See Livingston, Decision Making in Weapons Development, 36 Harv.... | |
 | United States. Congress. Senate. Committee on Finance - 1962 - 1730 lapas
...ESTATE SALES The Treasury has proposed taxing as ordinary income the gain on the sale of real estate used in a trade or business or held for the production of income to the extent of the depreciation taken where the property is held for в years or lees. With respect... | |
 | United States. Congress. House. Committee on Appropriations - 1962 - 826 lapas
...the exhaustion, wear and tear (including a reasonable allowance for obsolescence) * * *" of property used in a trade or business or held for the production of income. BKIEP HISTORY OF DEPRECIATION UNDEB THE INCOME TAX Because 1 believe that the history of administrative... | |
 | United States. Congress. House. Committee on Appropriations - 1962 - 1216 lapas
...the exhaustion, wear and tear (including a reasonable allowance for obsolescence) * * *" of property used in a trade or business or held for the production of income. BRIEF HISTOKY OF DEPRECIATION UNDER THE INCOME TAX Because I believe that the history of administrative... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1963 - 102 lapas
...Present law.. — Under present law taxpayers may take depreciation on real property (other than land) used in a trade or business or held for the production of income. The depreciation methods available are the same as those applying to tangible personal property. They... | |
| |
However, if property used in a trade or business or held for the production of income... 
