 Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation or by a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated...  Effective Writing: A Workshop Course - 66 페이지저자: United States. Internal Revenue Service - 1975 - 106 페이지전체보기 - 도서 정보
 | 1970
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated below a reasonable salvage value. See, however,... | |
 | 1987
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event tternal Revenu« Servie«, Treasury hall an asset (or an account) be deireciated below a reasonable... | |
 | 1971
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated below a reasonable salvage value. See, however,... | |
 | 1960
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated below a reasonable salvage value. See, however,... | |
 | United States. Internal Revenue Service - 1964
...than junk value. Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation...a reduction in the rate of depreciation, but in no event shall an asset (or an account) be depreciated below a reasonable salvage value. See, however,... | |
 | United States. Internal Revenue Service - 1962
...Salvage value must taken into account in determining the depreciation deduction either by a redi tion of the amount subject to depreciation or by a reduction in the rate depreciation, but in no event shall an asset (or an account) be depreciated beli a reasonable salvage... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 127 페이지
...the estimated salvage value of the property to determine the amount recoverable through depreciation. In determining the depreciation deduction, the salvage...asset be depreciated below a reasonable salvage value. SALVAGE VALUE is the amount you estimate will be realized upon the sale or other disposition of an... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 3613 페이지
...frequently sold before the end of their useful life. Generally, salvage value must be taken into account either by a reduction of the amount subject to depreciation or by a reduction in the rate of depreciation. However, in no event is an asset to be depreciated below a reasonable salvage value. Examples taken... | |
 | United States. Internal Revenue Service - 1962
...useful life. * * * Salvage value must be taken into account in determining the depreciation deduction either by a reduction of the amount subject to depreciation or by a reduction in the rate of depreciation, bat in no event shall an asset (or an account) be depreciated below a reasonable salvage value. ].167(b)-0(a).... | |
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