Hearings, Reports and Prints of the Senate Select Committee on Small Business, Dij. 1-2

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Stranica 522 - US Department of Commerce, Bureau of Economic Analysis - National Income and Product Accounts...
Stranica 402 - transactions by an issuer not involving any public offering" as used in section 4(2) of the Act, shall be deemed to include the offer or sale by a small business investment company, licensed under the Small Business Investment Act of 1958...
Stranica 8 - There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) — ( 1 ) Of property used In the trade or business, or (2) Of property held for the production of Income.
Stranica 790 - ... section 38 property" means — (A) tangible personal property, or (B) other tangible property (not including a building and its structural components) but only if such property — (i) is used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, or...
Stranica 400 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Stranica 510 - Apparel and other finished products made from fabrics "and other similar materials 24. Lumber and wood products except furniture 25. Furniture and fixtures 26. Paper and allied products 27. Printing, publishing, and allied industries 28. Chemicals and allied products 29. Petroleum refining and related industries 30.
Stranica 829 - ... (not necessarily at a uniform rate) , so that the aggregate of the amounts set aside, plus the salvage value, will, at the end of the estimated useful life of the depreciable property, equal the cost or other basis of the property as provided in section 167 (g) and § 1.167 (g)-1. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation.
Stranica 958 - Stat. 1057, 1066, 1067, which granted deduction of "a reasonable allowance for the exhaustion, wear and tear of property used in the trade or business, including a reasonable allowance for obsolescence.
Stranica 979 - To answer this question, it is necessary to discount each year's income tax amount at a current interest rate to determine today's value of future revenues. The theory behind the discounting concept states that a dollar in hand today is worth more than a dollar in hand one year from today.
Stranica 404 - ... invested in the securities (other than Government securities or the securities of other regulated investment companies) of any one issuer, or of two or more issuers which the taxpayer controls and which are determined, under regulations prescribed by the Secretary or his delegate, to be engaged in the same or similar trades or businesses or related trades or businesses.

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