 | 1987 - 828 lapas
...eligible subsidiary assets first placed in service during the taxable year in the class is as much as 3 percent of the unadjusted basis of all eligible property first placed in service during the taxable year in the class, and (b) Such subsidiary assets are first placed in service by... | |
 | 1972 - 852 lapas
..."used property" first placed in service by the taxpayer during the taxable year of election exceeds 10 percent of the unadjusted basis of all eligible property first placed in service during the taxable year of election, the taxpayer may exclude all (but not less than all) the eligible... | |
 | United States. Internal Revenue Service - 1972 - 624 lapas
..."used property" first placed in service by the taxpayer during the taxable year of election exceeds 10 percent of the unadjusted basis of all eligible property first placed in service during the taxable year of election, the taxpayer may exclude all (but not less than all) the eligible... | |
 | United States. Internal Revenue Service - 1973
...eligible subsidiary assets first placed in service during the taxable year in the class is as much as 3 percent of the unadjusted basis of all eligible property first placed in service during the taxable year in the class and (b) such subsidiary assets are first placed in service by... | |
 | United States. Internal Revenue Service - 1974 - 624 lapas
...eligible subsidiary assets first placed in service during the taxable year in the class is as much as 3 percent of the unadjusted basis of all eligible property first placed in service during the taxable year in the class and (b) such subsidiary assets are first placed in service by... | |
 | United States. Congress. House. Committee on Ways and Means - 1971 - 384 lapas
..."used property" first placed in service by the taxpayer during the taxable year of election exceeds 10 percent of the unadjusted basis of all eligible property first placed in service during the taxable year of election, the taxpayer may exclude all (but not less than all) the eligible... | |
 | 1974 - 726 lapas
...(2), (3), or (k) unless he (.1) computes depreciation under a method or methods not so described for eligible property first placed in service in the taxable year in the asset guideline class with an unadjusted basis at least equal to 75 percent of the unadjusted basis of all eligible property... | |
 | United States. Congress. Senate. Committee on Finance - 1977 - 1388 lapas
...(2), (3), or (k) unless he (1) computes depreciation under a method or methods not so described for eligible property first placed in service in the taxable year in the asset guideline class with an unadjusted basis at least equal to 75 percent of the unadjusted basis of all eligible property... | |
 | 1975 - 748 lapas
...asset guideline class under a method not described in section 167 (b) (1),(2), (3),or (k) unless he (i) computes depreciation under a method or methods not...the Commissioner is obtained to a change in method. The consent of the Commissioner must be obtained by filing Form 3115 with the Commissioner of Internal... | |
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... subsidiary assets first placed in service during the taxable year of election in an asset guideline class, provided that — (a) the unadjusted basis of eligible subsidiary assets first placed in service during the taxable year in the class is as... 