 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...effective as of Oct. 8, 1940, the date Sec. 124 was added to IRC by Sec. 302, Second HA of 1940. Sec. 124. (c) Termination of amortization deduction. — A taxpayer...amortization period, such discontinuance to begin as of the beginning1 of any month specified by the taxpayer in a notice in writing filed with the Commissioner... | |
 | 1971 - 1474 lapas
...time, as the Secretary or his delegate may by regulations prescribe, a statement of such election. (c) Termination of amortization deduction. A taxpayer...making such election, discontinue the amortization deduction with respect to the remainder of the amortization period, such discontinuance to begin as... | |
 | 1971 - 744 lapas
...the Secretary or his delegate may prescribe, before the time prescribed In the applicable sentence. (c) Termination of amortization deduction. A taxpayer...making such election, discontinue the amortization deduction with respect to the remainder of the amortization period, such discontinuance to begin as... | |
 | 1970 - 750 lapas
...time, as the Secretary or his delegate may by regulations prescribe, a statement of such election. (c) Termination of amortization deduction. A taxpayer...making such election, discontinue the amortization deduction with respect to the remainder of the amortization period, such discontinuance to begin as... | |
 | 1972 - 852 lapas
...time, as the Secretary or his delegate may by regulations prescribe, a statement of such election. (c) Termination of amortization deduction. A taxpayer...making such election, discontinue the amortization deduction with respect to the remainder of the amortization period, such discontinuance to begin as... | |
 | 1967 - 676 lapas
...the Secretary or his delegate may prescribe, before the tune prescribed in the applicable sentence. (c) Termination of amortization deduction. A taxpayer...making such election, discontinue the amortization deduction with respect to the remainder of the amortization period, such discontinuance to begin as... | |
 | 1968 - 1618 lapas
...the Secretary or his delegate may prescribe, before the time prescribed in tte applicable sentence. (c) Termination of amortization deduction. A taxpayer...the amortization deduction provided in subsection fa) may, at any time after making such election, discontinue the amortization deduction with respect... | |
 | 1975 - 424 lapas
...time, as the Secretary or his delegate may by regulations prescribe, a statement of such election. (c) Termination of amortization deduction. A taxpayer...subsection (b) to take the amortization deduction provided by subsection (a) may, at any time after making such election, discontinue the amortization deduction... | |
 | 1976 - 460 lapas
...time, as the Secretary or his delegate may by regulations prescribe, a statement of such election. (c) Termination of amortization deduction. A taxpayer...subsection (b) to take the amortization deduction provided by subsection (a) may, at any time after making such election, discontinue the amortization deduction... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1954 - 958 lapas
...certification required by subsection (d) was made, whichever is later. "'(c) TKKMINATIOX OP AMOKTIZATION DEDUCTION. — A taxpayer which has elected under...any time after making such election, discontinue the iiiin.rtization deductions with respect to the remainder of the amortization period, such discontinuance... | |
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Secretary or his delegate may by regulations prescribe, a statement of such election. (c) Termination of amortization deduction. A taxpayer which has elected under subsection (b) to take the amortization deduction provided in subsection (a) may, at any... 
