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" ... is used in a trade or business or for the production of Income. "
Internal Revenue Cumulative Bulletin - Page 413
by United States. Internal Revenue Service - 1978
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The Code of Federal Regulations of the United States of America

1998 - 672 pages
...adjusted where only a portion of the property occupied under a proprietary lease or right of tenancy is used in a trade or business or for the production of Income. (2) Stock acquired subsequent to first offering. Except as provided in subparagraph (3), in the case...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 752 pages
...adjusted where only a portion of the property occupied under a proprietary lease or right of tenancy is used in a trade or business or for the production of income. (2) Stock acquired subsequent to first offering. Except as provided in subparagraph (3), in the case...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1993 - 892 pages
...adjusted where only a portion of the property occupied under a proprietary lease or right of tenancy is used in a trade or business or for the production of income. (2) Stock acquired subsequent to first offering. Except as provided in subparagraph (3). in the case...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 352 pages
...gasoline. (1) No credit or payment may be claimed in respect of gasoline used in a highway vehicle used in a trade or business or for the production of income solely by reason of the fact that the propulsion motor in the vehicle is also used for a purpose other...
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The Code of Federal Regulations of the United States of America

1991 - 384 pages
...income) in stationary engines to operate pumps, generators, compressors, and power saws; (ii) gasoline used (in a trade or business or for the production of income) for cleaning purposes; (iii) gasoline used (in a trade or business or for the production of income)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1996 - 374 pages
...used (in a trade or business or for the production of income) for cleaning purposes; (iii) gasoline used (in a trade or business or for the production of income) in forklift trucks, bulldozers, and earthmovers; and (iv) gasoline used by a nonhighway vehicle in...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 1

United States. Internal Revenue Service - 1964 - 744 pages
...adjusted where only a portion of the property occupied under a proprietary lease or right of tenancy is used in a trade or business or for the production of income. (2) Stock acquired subsequent to flrtt offering. — Except as provided In subparagraph (3) of this...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1964 - 1462 pages
...adjusted where only a portion of the property occupied under a proprietary lease or right of tenancy is used in a trade or business or for the production of income. (2) Stock acquired subsequent to first offering. — Except as provided in subparagraph (3) of this...
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The Federal Tax System: Facts and Problems, 1964: Materials Assembled by the ...

United States. Congress. Economic Joint Committee - 1964 - 358 pages
...tangible personal property, whether new or used, acquired by the taxpayer after December 31, 1957, for use in a trade or business or for the production of income. The property must have a useful life of at least 6 years. The 20 percent allowance may be claimed with...
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The Federal Tax System: Facts and Problems, 1964

United States. Congress. Joint Economic Committee - 1964 - 340 pages
...tangible personal property, whether new or used, acquired by the taxpayer after December 31, 1957, for use in a trade or business or for the production of income. The property must have a useful life of at least 6 years. The 20 percent allowance may be claimed with...
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