| United States. Court of Claims - 1929 - 868 páginas
...in section 214 (a) (8) of the revenue act of 1921 (42 Stat. 240) : "(8) A reasonable allowance for the exhaustion, wear, and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
| Philippines - 1986 - 492 páginas
...and tear (including reasonable allowance for obsolescence) of property used in the trade or business. In the case of property held by one person for life...were the absolute owner of the property and shall be slaved to the life tenant. In the case of property held in trust, the allowable deduction shall be... | |
| United States - 1921 - 642 páginas
...part, the Commissioner may allow such debt to be charged off in part; ^ ^ reasonaDle allowance for the exhaustion, wear and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1. 1913, this deduction shall be computed upon the basis of its... | |
| National City Company - 1921 - 104 páginas
...sources within the United States as determined under section 217." 99 "(7) A reasonable allowance for the exhaustion, wear and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
| Emerson Emanuel Rossmoore - 1922 - 592 páginas
..."That in computing net income there shall be allowed as deductions: ... (8) a reasonable allowance for the exhaustion, wear and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
| United States. Federal Power Commission - 1922 - 332 páginas
...computing net income there shall be allowed as deductions : * < * *' * * * * (8) A reasonable allowance for the exhaustion, wear and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
| United States - 1922 - 756 páginas
...part, the Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
| United States - 1922 - 1028 páginas
...from sources within the United States as determined under section 217 ; (7) A reasonable allowance for the exhaustion, wear and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 páginas
...part, the Commissioner may allow such debt to be charged off in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...part, the Commissioner may allow such debt to be charged oft in part; (8) A reasonable allowance for the exhaustion, wear and tear of property used in...reasonable allowance for obsolescence. In the case of such property acquired before March 1, 1913, this deduction shall be computed upon the basis of its... | |
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