 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
 | 1972 - 862 페이지
...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,... | |
 | 1969 - 720 페이지
...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 - 630 페이지
...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,... | |
 | 1957 - 898 페이지
...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 - 1966 - 594 페이지
...taken into account in determining the depreciation deduction (except under declining balance method) either by a reduction of the amount subject to depreciation, or by a reduction in the rate of depreciation. Generally, an asset (or an account) shall not be depreciated below a reasonable salvage value. In computing... | |
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