| United States. Supreme Court - 1940 - 894 halaman
...computing net income there shall be allowed as deductions: . . . Depredation.—A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence. In the case of property held by one person... | |
| United States. Court of Claims - 1941 - 858 halaman
...income there shall be allowed as deductions: * * * (1) Depreciation. — A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence. Treasury regulations issued under the... | |
| United States. Court of Claims - 1948 - 886 halaman
...shall be allowed as deductions : » • • • • (1) DEPRECIATION. — A reasonable allowance for the exhaustion, wear and tear of property used In the trade or business. Including a reasonable allowance for obsolescence. In the case of property held by one person... | |
| 1935 - 1170 halaman
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| Idaho - 1947 - 1262 halaman
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| 1919 - 528 halaman
...per cent, for subsequent years. In this law, depreciation is covered by "a reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence," while with respect to depletion, the... | |
| New York (State). Comptroller's Office - 1919 - 24 halaman
...and charged off within the taxable year. (Section 360, subdivision 7) (g) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence. (Section 360, subdivision 8) (h) Taxes... | |
| National City Company, United States - 1919 - 104 halaman
...profits upon which income tax has been imposed by Act of Congress ; 155. (7) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business^ including a reasonable allowance for obsolescence; Dividends from taxable corp. or personal... | |
| Harris, Forbes & co., New York - 1919 - 164 halaman
...or profits upon which income tax has been imposed by Act of Congress; (7) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence ; (8) In the case of buildings, machinery,... | |
| Guaranty Trust Company of New York - 1919 - 664 halaman
...or profits upon which income tax has been imposed by Act of Congress; (7) A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence; (8) In the case of buildings, machinery,... | |
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