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" ... year, does not during the first two-thirds of the useful life of the property exceed the total of such allowances which would have been used had such allowances been computed under the method described in paragraph (ii) above. "
Code of Federal Regulations: Containing a Codification of Documents of ... - Sivu 245
1978
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Federal Power Commission Reports, Nide 15

United States. Federal Power Commission - 1957 - 1082 sivua
...allowances for the period commencing with the taxpayer's use of the property and including the taxable year, does not, during the first two-thirds of the...allowances been computed under the method described in paragraph (2). Nothing in this subsection shall be construed to limit or reduce an allowance other...

Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 374 sivua
...would have been used had the annual allowance been computed under the method described in paragraph (i) above; (ill) The sum-of-the-years-digits method;...allowances been computed under the method described in paragraph (ii) above. (v) Where the depreciation method is followed, adequate property records must...

The Code of Federal Regulations of the United States of America

1984 - 780 sivua
...used had the annual allowance been computed under the method described in paragraph (i) above; (iii) The sum-of-the-years-digits method; and (iv) Any other...allowances been computed under the method described in paragraph (ii) above. (v) Where the depreciation method is followed, adequate property records must...

The Code of Federal Regulations of the United States of America

1980 - 340 sivua
...allowance been computed under the method described in paragraph (i) above; iii. The sum of the years-digits method; and iv. Any other consistent method productive...allowances been computed under the method described in paragraph (ii) above. d. Where the depreciation method is followed, adequate property records must...

Code of Federal Regulations: Containing a Codification of Documents of ...

1982 - 1508 sivua
...allowance been computed under the method described in paragraph (i) above; III. The sum of the years-digits method; and iv. Any other consistent method productive...allowances been computed under the method described in paragraph (11) above. d. Where the depreciation method is followed, adequate property records must...

Code of Federal Regulations: Containing a Codification of Documents of ...

1974 - 336 sivua
...annual allowance been computed under the method described in (i) above; lii. The sum of the years-digits method; and iv. Any other consistent method productive...allowances been computed under the method described ln (ii) above. d. Where the depreciation method is followed, adequate property records must be Appendix...

The Code of Federal Regulations of the United States of America

1970 - 788 sivua
...method described in subdivision (i) of this subpararaph; (iii) The sum of the years-digits method ; (iv) Any other consistent method productive of an...allowances been computed under the method described in subdivision (ii) of this subparagraph. (4) If a nonprofit or tax exempt organization, the method shall...

The Code of Federal Regulations of the United States of America

1989 - 900 sivua
...method described in paragraph (a)(3)(i) of this section; (iii) The sum-of-the-years digits method; (iv) Any other consistent method productive of an...allowances been computed under the method described in paragraph (a)(3)(ii) of this section. (4) If a nonprofit or tax-exempt organization, the method shall...

Code of Federal Regulations: Containing a Codification of Documents of ...

1978 - 1138 sivua
...been computed under the method described in (a) above; (c) The sum-of-the-years-digits method; and (d) Any other consistent method productive of an annual...allowances been computed under the method described in (b) above. (e) Where the depreciation method is followed, adequate property records must be maintained....

The Code of Federal Regulations of the United States of America

1976 - 1188 sivua
...been computed under the method described In (a) above; (c) The sum-of-the-years-dlglts method; and (d) Any other consistent method productive of an annual...allowances been computed under the method described in (b) above. (e) Where the depreciation method is followed, adequate property records must be maintained....




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