 | United States. National Commission on Urban Problems - 1948 - Broj stranica: 774
...the remaining useful life of the property. The tax regulations— Section 1.167(a)-l(a) — provide that in no event may an asset be depreciated below a reasonable salvage value, regardless of the depreciation method used. However, by statutory provision, salvage up to 10 percent... | |
 | 1971 - Broj stranica: 744
...or other basis of the property as provided in section 167 (g) and § 1.167 (g)-l. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167 (f) and § 1.167(f )-l for rules which permit a reduction in the amount of salvage... | |
 | 1971 - Broj stranica: 1474
...or other basis of the property as provided in section 167 (g) and § 1.167 (g)-l. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167 (f) and § 1.167(f)-l for rules which permit a reduction in the amount of salvage value... | |
 | 1970 - Broj stranica: 750
...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. However, see section 167 (f) and § 1.167(f)-1 for rules which permit a reduction in the amount of salvage value... | |
 | 1987 - Broj stranica: 1116
...or other basis of the property as provided in section 167(g) and § 1.167(g)-l. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167 (f) and § 1.167(f)-l for rules which permit a reduction in the amount of salvage value... | |
 | 1960 - Broj stranica: 1764
...other basis of the property as provided in section 167 (f) and § 1.167 (f )-l. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. See paragraph (c) of this section for definition of salvage. The allowance shall not reflect amounts... | |
 | 1959 - Broj stranica: 1584
...or other basis of the property as provided in section 167 (f) and § 1.167 (f)-l. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. See paragraph (c) of this section for definition of salvage. The allowance shall not reflect amounts... | |
 | United States. Internal Revenue Service - 1964 - Broj stranica: 744
...cost or other basis of the property as provided In section 167(g) and §1.167(g)-l. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. However, see section 167(f) and f 1.167(f)-l for rules which permit a reduction in the amount of salvage value... | |
 | United States. Internal Revenue Service - 1967 - Broj stranica: 1510
...the depreciable property, «jnal the cost or other basis of the property * * *. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. * * * Section 1.167 (a)-l(c) (1) of the regulations also provides, in part, that: Salvage valne ia... | |
 | United States. Internal Revenue Service - 1962 - Broj stranica: 976
...other basis of the property as provided in section 167(f) and section 1.167(f)-l. An asset shall not be depreciated below a reasonable salvage value under any method of computing depreciation. 1.107(a)-l(c). Salvage value is the amount (determined at the time of acquisition) which is estimated... | |
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... (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... 
