 | Law reports, digests, etc - 1925 - 1112 pages
...limited, will not usually be a proper subject of such an allowance. If, however, an intangible • asset acquired through capital outlay is known from...asset may be the subject of a depreciation allowance, provided the facts are fully shown in the return or prior thereto to the satisfaction of the Commissioner."... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 430 pages
...not so limited, will not usually be a proper subject of such an allowance. If, however, an intangible asset acquired through capital outlay is known from...asset may be the subject of a depreciation allowance, provided the facts are fully shown in the return or prior thereto to the satisfaction of the commissioner.... | |
 | Accounting - 1919 - 500 pages
...not so limited, will not usually be a proper subject of such an allowance. If, however, an intangible asset acquired through capital outlay is known from...certainty, such intangible asset may be the subject cf a depreciation allowance, provided the facts are fully shown in the return or prior thereto to the... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...See Chapter 19 on Income from Farming. l*Reg. 33 Rev., Art. 8: TD "OflO. 15 Reg- 33 Rev., Art. 169. business for only a limited period, the length of...asset may be the subject of a depreciation allowance, provided the facts are fully shown in the return or prior thereto to the satisfaction of the Commissioner.17... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...usually be a proper subject of such an allowance. If, however, an intangible asset acquired through business for only a .limited period, the length of...asset may be the subject of a depreciation allowance, provided the facts are fully shown in the return or prior thereto to the satisfaction of the Commissioner.... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...not so limited, will not usually be a proper subject of such allowance. If, however, an intangible asset acquired through capital outlay is known from...value in the business for only a limited period, the life of which can be estimated from experience with reasonable certainty, such In the case of a patent... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...will, trade names, trade-marks, trade brands, secret formulae, or processes. If, however, an intangible asset acquired through capital outlay is known from experience to be of value in the i2Reg. 33 Rev., Arts. 4 and 123; Reg. 45, Art. 172. 13 See TD 2665. See Chapter 19 on Income from Farming.... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...not so limited, will not usually be a proper subject of such an allowance. If, however, an intangible asset acquired through capital outlay is known from experience to be of value in tho business for only a limited period, the length of which can be estimated from experience with reasonable... | |
 | Income tax - 1920 - 188 pages
...not so limited, will not usually be a proper subject of such an allowance. If, however, an intangible asset acquired through capital outlay is known from...asset may be the subject of a depreciation allowance, provided the facts are fully shown in the return or prior thereto to the satisfaction of the Comptroller.... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...not so limited, will not usually be a proper subject of such an allowance. If, however, an intangible asset acquired through capital outlay is known from...intangible asset may be the subject of a depreciation 19 Reg. 33 Bev., Art. 163; TD 2137; TD 2152. 20 Reg. 45, Art. 162; Reg. 33 Bev., Art. 8; TD 2090. See... | |
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If, however, an intangible asset acquired through capital outlay is known from experience to be of value in the business for only a limited period, the length of which can be estimated from experience with reasonable certainty... 
