 ... (ii) if, to compute its allowance for depreciation under this section, it uses a method of depreciation other than the method it used for the purposes described in clause (i), the taxpayer must make adjustments to a reserve to reflect the deferral...  IRS Withdrawal of Proposed Regulations Concerning the Treatment of ... - 6. lappuseautors: United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1992 - 286 lapasPilnskats - Par šo grāmatu
 | 1971 - 744 lapas
...of depreciation other than the method it used for the purposes described §1.167(0-4 In clause (1) , the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. (H) Flow-through method of accounting. The taxpayer... | |
 | 1972 - 852 lapas
...of depreciation other than the method it used for the purposes described § 1.167(0-4 In clause (1), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. (H) Flow-through, method of accounting. The taxpayer... | |
 | 1971 - 1474 lapas
...uses a method of depreciation other than the method it used for the purposes described In clause (i), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. (H) Flow-through method of accounting. The taxpayer... | |
 | United States. Internal Revenue Service - 1973
...reflecting operating results in its regulated books of account for the taxable year, and the taxpayer makes adjustments to a reserve to reflect the deferral of taxes resulting from the use of a period for depreciation under section 167 in accordance with an election to apply this... | |
 | United States. Internal Revenue Service - 1972 - 624 lapas
...rate making purposes and for reflecting operating results in its regulated books of account, and makes enue Service the election to apply this section. A determination whether the taxpayer is considered to normalize... | |
 | United States. Internal Revenue Service - 1970 - 744 lapas
...uses a method of depreciation other than the method it used for the purposes described in clause (i) , the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. " (H) FLOW-THROUGH METHOD OF ACCOUNTING. — The... | |
 | United States. Congress. House. Committee on Ways and Means - 1971 - 392 lapas
...rate making purposes and for reflecting operating results in its regulated books of account, and makes adjustments to a reserve to reflect the deferral of taxes resulting from the election to apply this section. A determination whether the taxpayer is considered to normalize... | |
 | 1972
...depreciation other than the method it used for the purposes described in clause (i) of section 167(1) (3) (G), the taxpayer must make adjustments to a reserve to reflect the deferral of taxes resulting from the use of such different methods of depreciation. (d) Effective dat ne provisions of this section... | |
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