 | United States. Internal Revenue Service - 1977
...allowances for the period commencing with the taxpayer's use of the property and including the taxable that would have been used had such allowances been computed under the method described in section 167(j)... | |
 | 1970 - 790 pages
...method described in subdivision (i) of this subpararaph; (iii) The sum of the years-digits method ; (iv) Any other consistent method productive of an annual...allowances which would have been used had such allowances beeri computed under the method described in subdivision (ii) of this subparagraph. (4) If a nonprofit... | |
 | 1970 - 458 pages
...allowance been computed under the straight line method. 3. The sum of the years' digits method. 4. Any other consistent method productive of an annual...all allowances for the period, commencing with the taxpayers use of the property and including the taxable year, does not, during the first two-thirds... | |
 | United States. Tax Court - 1973 - 908 pages
...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...of such allowances which would have been used had Kiich allowances been computed under the method described In paragraph (2). Nothing In this subsection... | |
 | United States. Tax Court - 1988 - 1416 pages
...computed under the method described in paragraph ID, (3) the sum of the year-digits method, and (4) any other consistent method productive of an annual...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... | |
 | United States. Tax Court - 1971 - 1470 pages
...computed under the method described In paragraph (1), (3) the sum of the years-digits method, and (4) any other consistent method productive of an annual...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... | |
 | 1968 - 462 pages
...allowances for the period, commencing with the taxpayers use of the property and including the taxable year, does not, during the first two-thirds of the...property, exceed the total of such allowances which %vould have been used had such allowances been computed under the declining balance method. A taxpayer... | |
 | United States. Tax Court - 1974 - 918 pages
...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...total of such allowances which would have been used hnd such allowances been computed under the method described In paragraph (2). The initial terms and... | |
 | United States. Congress. House. Committee on Ways and Means - 1975 - 20 pages
...recapture accelerated depreciation in all cases. 3 The code also permits the use by the first owner of "any other consistent method productive of an annual...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... | |
 | 1962 - 596 pages
...been computed under the method described in (i) above; (lii) The sum of the years-digits method ; (iv) Any other consistent method productive of an annual...allowances been computed under the method described in (ii) above. (4) If a non-profit or tax exempt organization, the method shall be such that it could... | |
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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... 
