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" Secretary or his delegate, under any of the following methods: (1) the straight line method, (2) the declining balance method, using a rate not exceeding twice the rate which would have been used had the annual allowance been computed under the method... "
The Code of Federal Regulations of the United States of America - Side 248
2006
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Code of Federal Regulations: Containing a Codification of Documents of ...

1990 - 608 sider
...assets concerned of any generally accepted accounting method, and subject to the limitations of the Internal Revenue Code of 1954 as amended, including—...computed under the method described in (i) above; lit. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...
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The Code of Federal Regulations of the United States of America

1992 - 842 sider
...assets concerned of any generally accepted accounting method, and subject to the limitations of the Internal Revenue Code of 1954 as amended, including—...allowance been computed under the method described in paragraph (i) above; iii. The sum of the years-digits method; and iv. Any other consistent method productive...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1982 - 1508 sider
...assets concerned of any generally accepted accounting method, and subject to the limitations of the Internal Revenue Code of 1954 as amended. Including—...allowance been computed under the method described in paragraph (i) above; III. The sum of the years-digits method; and iv. Any other consistent method productive...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 692 sider
...generally accepted accounting method, and subject to the limitations of the Internal Revenue Code of 19M as amended, including — i. The straight line method;...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...
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The Code of Federal Regulations of the United States of America

1967 - 686 sider
...purposes, if subject to the Internal Revenue Code of 1954, may be used including: (i) The straight-line method; (ii) The declining balance method, using a...(i) above; (iii) The sum of the years-digits method; (iv) Any other consistent method productive of an annual allowance which, when added to all allowances...
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The Code of Federal Regulations of the United States of America

1984 - 780 sider
...method, and subject to the limitations of the Internal Revenue Code of 1954 as amended, including— (1) The straight line method; (ii) The declining balance...allowance been computed under the method described in paragraph (i) above; (iii) The sum-of-the-years-digits method; and (iv) Any other consistent method...
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The Code of Federal Regulations of the United States of America

1994 - 612 sider
...limitations of the Internal Revenue Code of 1954 as amended, including— i. The straight line method; 11. The declining balance method, using a rate not exceeding...computed under the method described in (i) above; Hi. The sum of the years-digits method; and iv. Any other consistent method productive of an annual...
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The Code of Federal Regulations of the United States of America

1993 - 904 sider
...subject to the Internal Revenue Code of 1954, as amended, may be used including: (i) The straight-line method; (ii) The declining balance method, using a...allowance been computed under the method described in paragraph (a)(3)(i) of this section; (iii) The sum-of-the-years digits method; (iv) Any other consistent...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 724 sider
...subject to the Internal Revenue Code of 1954, as amended, may be used including: (i) The straight-line method; (ii) The declining balance method, using a...allowance been computed under the method described in paragraph (a)(3)(i) of this section; (ill) The sum-of-the-years digits method; (iv) Any other consistent...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 sider
...the Secretary or his delegate, under any of the following methods: (1) The straight line method, (2) The declining balance method, using a rate not exceeding...allowance been computed under the method described In paragraph (1), (3) The sum of the years-digits method, and (4) Any other consistent method productive...
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