 | United States. Federal Power Commission - Electric utilities - 1957 - 1082 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...allowances been computed under the method described in paragraph (2). Nothing in this subsection shall be construed to limit or reduce an allowance other... | |
 | Administrative law - 1968 - 456 pages
...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... | |
 | Administrative law - 1974 - 336 pages
...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... | |
 | Administrative law - 1968 - 1348 pages
...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... | |
 | Administrative law - 1998 - 668 pages
...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... | |
 | Administrative law - 1967 - 1448 pages
...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... | |
 | Administrative law - 1972 - 914 pages
...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... | |
 | Administrative law - 1969 - 710 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...allowances been computed under the method described In paragraph (2). Nothing In this subsection shall be construed to limit or reduce an allowance otherwise... | |
 | Administrative law - 1997 - 712 pages
...(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... | |
 | Administrative law - 1997 - 652 pages
...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... 
