 ... months. Such amortization deduction shall be an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the...  Internal Revenue Bulletin - Page 8by United States. Internal Revenue Service - 1954Full view - About this book
 | Administrative law - 1941 - 1688 pages
...which falls within the taxable year, the amortization deduction is an amount equal to the adjusted basis of the facility at the end of such month divided by the number of months (including the particular month for which the deduction is computed) remaining in the 60-month period. The adjusted... | |
 | United States - Law - 1953 - 1744 pages
...an amount, with respect to each month of such period within the taxable year, equal to the adjusted nsations, remunerations, emoluments, or other fixed...determinable gains, profits, and income (other than p with respect to any month shall, except to the extent provided in subsection (g) of this section, be... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...in 1943 Taxable Years Beginning in 1942 Taxable Years Beginning in 1941 year, equal to the adjusted basis of the facility at the end of such month divided...such month. The amortization deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of this | section,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided...such month. The amortization deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of this section, be... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided...such month. The amortization deduction above provided with respect to any month shall, except to the 'extent provided in subsection (g) of this section,... | |
 | Administrative law - 1966 - 658 pages
...with respect to each mouth of the amortization period within the taxable year, equal to the adjusted basis of the facility at the end of such month, divided...such month. The amortization deduction above provided with respect to any month shall be in lieu of the depreciation deduction with respect to such facility... | |
 | Administrative law - 1971 - 744 pages
...an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided...Such adjusted basis at the end of the month shall be comuputed without regard to the amortization deduction for such month. The amortization deduction above... | |
 | Administrative law - 1968 - 1618 pages
...an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided...Is computed) remaining In the period. Such adjusted basts at the end of the month shall be comuputed without regard to the amortization deduction for such... | |
 | Administrative law - 1959 - 1584 pages
...an amount, with respect to each month of such period within the taxable year, equal to the adjusted basis of the facility at the end of such month divided...which the deduction Is computed) remaining In the perlcd. Such adjusted basis at the end of the month shall be comuputed without regard to the amortization... | |
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