 | United States. Internal Revenue Service - 1921 - 348 páginas
...of the taxable year in which such cancellation or termination (whether formal or informal) occurred. The amount of amortization to be allowed as a deduction...deduction must be made, and not upon the basis of any amounts contractually or otherwise determined. ART. 182. Depreciation of amortized property. — The... | |
 | 1921 - 498 páginas
...of the taxable year in which such cancellation or termination (whether formal or informal) occurred. The amount of amortization to be allowed as a deduction...deduction must be made, and not upon the basis of any amounts contractually or otherwise determined. ART. 182. Depreciation of amortized property.—The... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 páginas
...of the taxable year in which such cancellation or termination (whether formal or informal) occurred. The amount of amortization to be allowed as a deduction...181 ' to 189, pursuant to which the deduction must he made, and not upon the basis of any amounts contractually or otherwise determined. SECTION 214 (a)... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 páginas
...of the taxable year In which such cancellation or termination (whether formal or informal) occurred. The amount of amortization to be allowed as a deduction from gross income, for the purpose of tlie tax, shall be computed in accordance with the provisions of articles 181 to 189, pursuant to which... | |
 | Robert Hiester Montgomery - 1923 - 1760 páginas
...taxpayer's plant investment. Further amortization is allowable only in respect of such reduced cost. Where no such allowance has been made the amount of...any amount contractually or otherwise determined. (Art 181.) The foregoing regulation is in accord with the law and with good accounting practice. The... | |
 | United States. Board of Tax Appeals - 1933 - 1618 páginas
...Further amortization is allowable only in respect of such reduced cost. Where no such allowance has boon made the amount of amortization to be allowed as a...amount contractually or otherwise determined. The settlement contract between petitioner and the Shipping Board provided for a cash payment of $250,000... | |
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... claims arising out of the cancellation or termination of contracts, shall be included in gross income. All payments arising out of the settlement of such claims shall be included in the accrued income of the taxable year in which such cancellation... 