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" ... facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in the period. Such... "
Housing in Military Areas, Hearings Before ..., 81-1 on S. 1184 ..., April ... - 6. lappuse
autors: United States. Congress. Senate. Committee on Banking and Currency - 1949 - 1949 lapas
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1941 - 1688 lapas
...basis of the facility at the end of such month divided by the number of months (Including the month for which the deduction Is computed) remaining In...deduction above provided with respect to any month shall, except to the extent provided In subsection (g) of this section, be In lieu of the deduction with respect...
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the extent provided in subsection (Í), be in lieu of the depreciation deduction with respect...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...basis .of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of this section, be in lieu of the deduction with respect...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 lapas
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...amortization deduction above provided with respect to anv month shall, except to the extent provided in subsection (g) of this section, be in lieu of the...
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Revised Edition of Laws Applicable to the United States ..., 2. sējums

United States - 1945 - 824 lapas
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of this section, be in lieu of the deduction with respect...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of this section, be in lieu of the deduction with respect...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the 'extent provided in subsection (g) of this section, be in lieu of the deduction with...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 1826 lapas
...basis of the facility at the end of such month, divided by the number of months (Including the month for which the deduction is computed) remaining in...with respect to any month shall be In lieu of the depreciation deduction with respect to such facility for such month provided by section 167. (b) Election...
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The Code of Federal Regulations of the United States of America

1966 - 658 lapas
...basis of the facility at the end of such month, divided by the number of months (including the month for which the deduction is computed) remaining in...with respect to any month shall be in lieu of the depreciation deduction with respect to such facility for such month provided by section 167. (b) Election...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 lapas
...divided by the number of months (Including the month for which the deduction Is computed) remaining hi the period. Such adjusted basis at the end of the...with respect to any month shall be In lieu of the depreciation deduction with respect to such facility for such month provided by section 167. (b) Election...
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