 | 1941 - 1688 páginas
...following new section: "SEC. 124. AMORTIZATION DEDUCTION. "(a) General rule. Every corporation, at Its election, shall be entitled to a deduction with respect to the amortization of the adJusted basis of any emergency facility (as defined In subsection (e)), based on a period of sixty... | |
 | United States - 1953 - 1744 páginas
...to any treaty obligation of the United States." § 124. Amortization deduction — (a) General rule. Every person, at his election, shall be entitled to a deduction with respect to the amortization oí the adjusted basis (for determining gain) of any emergency facility (as defined in subsection (e)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...expired prior to the filing of such consent. SEC. 124. AMORTIZATION DEDUCTION. (a) GENERAL RULE. — Every person, at his election, shall be entitled to...deduction with respect to the amortization of the adjusted basis (for determining gain) of any emergency facility (as defined in subsection (e)), based... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...years beginning after Dec. 31, 1941. Sec. 124. Amortization deduction. Sec. 124. (a) General rule. — Every person, at his election, shall be entitled to...deduction with respect to the amortization of the adjusted basis (for determining gain) of any emergency facility (as defined in subsection (e)), based... | |
 | United States - 1945 - 824 páginas
...which the taxpayer was relieved from liability." § 124. Amortization deduction (a) General rule. — Every person, at his election, shall be entitled to...deduction with respect to the amortization of the adjusted basis (for determining gain) of any emergency facility (as denned in subsection (e)), based... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...expired prior to the filing of such consent. SEC. 124. AMORTIZATION DEDUCTION. (a) GENERAL RULE. — Every person, at his election, shall be entitled to...deduction with respect to the amortization of the adjusted basis (for determining gain) of any emergency facility (as defined in subsection (e)), based... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...expired prior to the filing of such consent. SEC. 124. AMORTIZATION DEDUCTION. (a) GENERAL RULE. — Every person, at his election, shall be entitled to...deduction with respect to the amortization of the adjusted basis (for determining gain) of any emergency facility (as defined in subsection (e)), based... | |
 | 1976 - 460 páginas
...certain coal mine safety equipment. See. 187. Amortization of certain coal mine safety equipment — (a) Allowance of deduction. Every person, at his election,...deduction with respect to the amortization of the adjusted basis (for determining gain) of any certified coal mine safety equipment (as denned in subsection... | |
 | 1975 - 424 páginas
...certain coal mine safety equipment. Sec. 187. Amortization of certain coal mine safety equipment—(a) Allowance of deduction. Every person, at his election,...deduction with respect to the amortization of the adjusted basis (for determining gain) of any certified coal mine safety equipment (as defined in subsection... | |
 | 1972 - 852 páginas
...pollution control facilities. (a) Allowance of deduction — (1) In general. Under section 169 (a) , every person, at his election, shall be entitled to...respect to the amortization of the amortizable basis (as denned in § 1.169-3) of any certified pollution control facility (as defined in § 1.169-2), based... | |
| |
Every person, at his election, shall be entitled to a deduction with respect to the amortization of the adJusted basis (for determining gain) of any emergency facility (as defined in subsection (d) ) , based on a period of 60 months. 
