| 1941 - 1688 pages
...basis of the facility at the end of such month divided by the number of months (Including the month for which the deduction Is computed) remaining In...deduction above provided with respect to any month shall, except to the extent provided In subsection (g) of this section, be In lieu of the deduction with respect... | |
| United States - 1965 - 1110 pages
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the extent provided in subsection (Í), be in lieu of the depreciation deduction with respect... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...basis .of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of this section, be in lieu of the deduction with respect... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...amortization deduction above provided with respect to anv month shall, except to the extent provided in subsection (g) of this section, be in lieu of the... | |
| United States - 1945 - 824 pages
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of this section, be in lieu of the deduction with respect... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the extent provided in subsection (g) of this section, be in lieu of the deduction with respect... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...basis of the facility at the end of such month divided by the number of months (including the month for which the deduction is computed) remaining in...deduction above provided with respect to any month shall, except to the 'extent provided in subsection (g) of this section, be in lieu of the deduction with... | |
| 1966 - 1826 pages
...basis of the facility at the end of such month, divided by the number of months (Including the month for which the deduction is computed) remaining in...with respect to any month shall be In lieu of the depreciation deduction with respect to such facility for such month provided by section 167. (b) Election... | |
| 1966 - 658 pages
...basis of the facility at the end of such month, divided by the number of months (including the month for which the deduction is computed) remaining in...with respect to any month shall be in lieu of the depreciation deduction with respect to such facility for such month provided by section 167. (b) Election... | |
| 1960 - 1764 pages
...divided by the number of months (Including the month for which the deduction Is computed) remaining hi the period. Such adjusted basis at the end of the...with respect to any month shall be In lieu of the depreciation deduction with respect to such facility for such month provided by section 167. (b) Election... | |
| |