 | United States. Federal Power Commission - 1957 - 1082 sider
...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... | |
 | 1968 - 456 sider
...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... | |
 | 1974 - 336 sider
...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... | |
 | 1968 - 1348 sider
...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... | |
 | 1998 - 668 sider
...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... | |
 | 1967 - 1448 sider
...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... | |
 | 1972 - 914 sider
...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... | |
 | 1969 - 710 sider
...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... | |
 | 1997 - 712 sider
...(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... | |
 | 1997 - 652 sider
...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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... 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... 
