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" ... any other consistent method productive of an annual allowance which, when added to all allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the useful... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 94. lappuse
1977
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Federal Power Commission Reports, 15. sējums

United States. Federal Power Commission - 1957 - 1082 lapas
...allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the...allowances been computed under the method described in paragraph (2). Nothing in this subsection shall be construed to limit or reduce an allowance other...
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The Code of Federal Regulations of the United States of America

1968 - 456 lapas
...described in subdivision (i) of this subparagraph ; (iii) The sum of the years-digits method; and (iv) Any other consistent method productive of an annual...allowances been computed under the method described in subdivision (ii) of this subparagraph. (c) Compliance with Revenue Procedure (RP) 62-21, or the use...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 336 lapas
...computed under the method described in (i) above; lii. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...allowances been computed under the method described ln (ii) above. d. Where the depreciation method is followed, adequate property records must be Appendix...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1348 lapas
...computed under the method described in (1) above; (ill) The sum of the years-digits method; and (iv) Any other consistent method productive of an annual...such allowances which would have been used had such illowances been computed under the method described in (ii) above. (c) Depreciation should usually...
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The Code of Federal Regulations of the United States of America

1998 - 668 lapas
...computed under the method described in (1) above; III. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...of the property exceed the total of such allowances И. 74, App. E Pt. 74, App. E which would have been used had such allowances been computed under the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1967 - 1448 lapas
...method; and (Iv) Any other consistent method productive of an annual allowance which, when ‘¿dded to all allowances for the period commencing with the...which would have been used had such allowances been comnuted under the method described In subdivision UI) of this subparagraph. (c) Depreciation should...
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The Code of Federal Regulations of the United States of America

1972 - 914 lapas
...method described in subdivision (1) of thissubpararaph; (iii) The sum of the years-digits method ; (iv) Any other consistent method productive of an annual...does not, during the first two-thirds of the useful Ufe of the property, exceed the total of such allowances which would have been used had such allowances...
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The Code of Federal Regulations of the United States of America

1969 - 710 lapas
...allowances for the period commencing with the taxpayer's use of the property and Including the taxable year, does not, during the first two-thirds of the...allowances been computed under the method described In paragraph (2). Nothing In this subsection shall be construed to limit or reduce an allowance otherwise...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 712 lapas
...(3) When the bonus and incentive compensation payments are deferred, 441 174-188 0—97 15 970.3102-5 year, does not, during: the first twothirds of the...allowances been computed under the method described in paragraph (a)(3)(ii) of this section. (4) If a nonprofit or tax-exempt organization, the method shall...
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The Code of Federal Regulations of the United States of America

1997 - 652 lapas
...computed under the method described in (i) above; ill. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...property and including the current year, does not during tte first two-thirds of the useful life of the property exceed the total of such allowances K 74, App....
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