 | Henry Montefiore Powell, Martin Saxe - 1914 - 612 páginas
...obsolete, exceed its original cost. Incidental repairs. ART. 131. Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Depreciation reserve. ART. 132. Depreciation set... | |
 | United States - 1914 - 132 páginas
...worn out, exhausted, or obsolete, exceed its original cost. Art. 131. Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Art. 132. Depreciation set up on the books and deducted... | |
 | Henry Campbell Black - 1915 - 936 páginas
...worn out, exhausted, or obsolete, exceed its original cost. Art. 131. Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Art. 132. Depreciation set up on the books and deducted... | |
 | United States. Department of the Interior - 1952 - 952 páginas
...depreciation as a current expense. Secondly, that the maintenance accounts include only those costs which neither materially add to the value of the property nor appreciably prolong its life, but merely keep it in efficient operating condition, thus enabling administrators to make reasonable comparisons... | |
 | Robert Hiester Montgomery - 1916 - 928 páginas
...gross income of the corporations paying the same. Incidental Repairs Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Improvements The following extract from a decision... | |
 | Bruce Craven, Reuben Oscar Everett - 1916 - 466 páginas
...obsolete, exceed its original cost. Incidental Repairs. ABT. 131. Incidental repairs which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, may be deducted as expenses. Depreciation Reserve. AET. 132. Depreciation set... | |
 | George Edwin Holmes - 1917 - 690 páginas
...deduction.16 Repairs. Incidental repairs made to the business property of a taxpayer which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, are expense.16 Incidental 13 Letter from Treasury Department dated March 2, 1915... | |
 | George Edwin Holmes - 1917 - 674 páginas
...deduction.16 Repairs. Incidental repairs made to the business property of a taxpayer which neither add to the value of the property nor appreciably prolong its life, but keep it in an operating condition, are expense.16 Incidental 13 Letter from Treasury Department dated March 2, 1915;... | |
 | United States. Internal Revenue Service - 1916 - 200 páginas
...for which the return is made. 432 Art. 131. Repairs. — The cost of incidental repairs which neither add to the value of the property nor appreciably prolong...it in an ordinarily efficient operating condition, may be deducted as expense, provided that the plant or property account is not increased by the amount... | |
 | United States. Internal Revenue Service - 1918 - 200 páginas
...the return is made. 432/ Art. 131. Eepairs. — The cost of incidental repairs which neither add Slo the value of the property nor appreciably prolong...it in an ordinarily efficient operating condition, may be deducted as expense, provided that the plant or property account is not increased by the amount... | |
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The cost of incidental repairs which neither materially add to the value of the property nor appreciably prolong its life... 
