 | United States. Internal Revenue Service - 1924 - 396 Seiten
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate) , whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 Seiten
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | Arnold C. Schueren - 1927 - 858 Seiten
...year, in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | Nathan William MacChesney - 1927 - 960 Seiten
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | Robert Hiester Montgomery - 1927 - 1510 Seiten
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 204... | |
 | United States. Internal Revenue Service - 1931 - 502 Seiten
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 113... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 Seiten
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the basis of the property determined in accordance with section 113... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 Seiten
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the cost or other basis of the property determined in accordance with... | |
 | United States. Internal Revenue Service - 1936 - 604 Seiten
...in accordance with a reasonably consistent plan (not necessarily at a uniform rate ) , whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the cost or other basis of the property determined in accordance with... | |
 | 1939 - 1030 Seiten
...year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate of the amounts so set aside, plus the salvage...value, will, at the end of the useful life of the property in the business, equal the cost or other basis of the property determined in accordance with... | |
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The proper allowance for such depreciation of any property used in the trade or business is that amount which should be set aside for the taxable year in accordance with a reasonably consistent plan (not necessarily at a uniform rate), whereby the aggregate... 
