 A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.  The Federal Reporter - 34 페이지1925전체보기 - 도서 정보
 | Nathan William MacChesney - 1927 - 960 페이지
...that loss is deductible. There is allowed as a deduction from gross income a reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the... | |
 | Wilhelm Gerloff - 1927 - 666 페이지
...Einkommensteuer unter den deductions allowed individuals sec. 214, 8: „a reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence"; und grundsätzlich ebenso, nur noch kasuistischer regelt die englische Income Tax die Abschreibungen... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 페이지
...computing net income there shall be allowed as deductions: ******* "(8) A reasonable allowance for the exhaustion, wear, and tear of property used in...trade or business, including a reasonable allowance of obsolescence. * * * " This section was amended in the revenue act of 1926 to read as follows : "Jn... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 페이지
...computing net Income there shall be allowed as deductions : . • •***** "(8) A reasonable allowance for the exhaustion, wear, and tear of property used in...trade or business, including a reasonable allowance of obsolescence. • * * " This section was amended In the revenue act of 1926 to read as follows :... | |
 | 1927 - 1146 페이지
...otherwise, if incurred in trade or business; and also to a reasonable amount for wear and tear of the property used in the trade or business, including a reasonable allowance for obsolescence. It is not alleged that the marks have been repaid at any depreciated value, or that they have become... | |
 | Harrison B. Spaulding - 1927 - 336 페이지
...ascertained to be worthless (or so much of a debt as can be shown to be bad) ; (6) a reasonable allowance for exhaustion, wear and tear of property used in the trade or business, including an allowance for obsolescence ; (7) an allowance for depletion in the case of mines, oil or gas wells,... | |
 | United States - 1928 - 1164 페이지
...off in part; Exhaustion; wear and tear; obsolescence; apportionment. (8) A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. In the case of improved real estate held by one person for life with remainder to another person, the... | |
 | Clem Wetzell Collins - 1928 - 976 페이지
...section 214 (a) (8) and section 234 (A) (7), in the following language : "A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence." This clause is itself an explanation of the meaning of depreciation in the act, although the word itself... | |
 | Virginia - 1928 - 328 페이지
...paid during the taxable year in connection with property or business. (j) A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. (k) Dividends recei^d during the taxable year upon stock of national banks and dividends received during... | |
 | United States - 1928 - 268 페이지
...such debt to be charged off in part; SEC. 214 (a) (8): SEC. 234 (a) (7) : A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence. * * * SEC. 2 14 (a) (8) * * * In the case of improved real estate held by one person for life with... | |
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