 | Eric Louis Kohler - 1927 - 618 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...including a reasonable allowance for obsolescence; (8) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 páginas
...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 :... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 páginas
...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... | |
 | Virginia - 1928 - 328 páginas
...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 - 1164 páginas
...of this title; Exhaustion, wear and tear of property; obsolescence. (7) A reasonable allowance for the exhaustion, wear and tear of property used in...including a reasonable allowance for obsolescence; Mines, oil and gas wells; depletion and depreciation. (8) In the case of mines, oil and gas wells,... | |
 | Clem Wetzell Collins - 1928 - 976 páginas
...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... | |
 | United States - 1928 - 268 páginas
...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... | |
 | Robert Hiester Montgomery - 1927 - 592 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 improved real estate held by one person for life with remainder to another person, the deduction provided... | |
 | Robert Hiester Montgomery - 1919 - 1016 páginas
...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...including a reasonable allowance for obsolescence; (8) In the case of buildings, machinery, equipment, or other facilities, constructed, erected, installed,... | |
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A reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence. 
