 | United States. Federal Power Commission - 1957 - 1082 pagini
...construction, reconstruction, or erection after December 31, 1953, or (2) acquired after December 31, 1953, if the original use of such property commences with the taxpayer and commences after such date. (d) Agreement as to Useful Life on Which Depreciation Rate Is Based. — Where, under regulations prescribed... | |
 | United States - 1965 - 1110 pagini
...For purposes of this subpart, the term "new section 38 property" means section 38 property — (1) the construction, reconstruction, or erection of which...completed by the taxpayer after December 31, 1961, or (2) acquired after December 31, 1961, if the original use of such property commences with the taxpayer... | |
 | United States - 1964 - 1098 pagini
...For purposes of this subpart, the term "new section 38 property" means section 38 property — (1) the construction, reconstruction, or erection of which...completed by the taxpayer after December 31, 1961, or (2) acquired after December 31, 1961, if the original use of such property commences with the taxpayer... | |
 | 1998 - 584 pagini
...December 31, 1961, or (2) Which is acquired by the taxpayer after December 31, 1961, provided that the original use of such property commences with the...taxpayer and commences after such date. In the case of construction, reconstruction, or erection of such property commenced before January 1, 1962, and completed... | |
 | 1977 - 1078 pagini
...December 31, 1961, or (2) Which is acquired by the taxpayer after December 31, 1961, provided that uhe original use of such property commences with the taxpayer and commences after such date. In the case of construction, reconstruction, or erection of such property commenced before January 1, 1962, and completed... | |
 | 1971 - 1474 pagini
...property. (a) In general. Section 48(b) defines "new section 38 property" as section 38 property — (1) The construction, reconstruction, or erection of which...completed by the taxpayer after December 31, 1961, or (2) Which is acquired by the taxpayer after December 31, 1961, provided that the original use of such... | |
 | 2004 - 636 pagini
...property. (a) In general. Section 48(b) defines "new section 38 property" as section 38 property— (1) The construction, reconstruction, or erection of which...completed by the taxpayer after December 31, 1961, or (2) Which is acquired by the taxpayer after December 31, 1961, provided that the original use of such... | |
 | 1969 - 710 pagini
...property. (a) In general. Section 48 (b) defines "new section 38 property" as section 38 property — (1) The construction, reconstruction, or erection of which...completed by the taxpayer after December 31, 1961, or (2) Which is acquired by the taxpayer after December 31, 1961, provided that the original use of such... | |
 | 2000 - 696 pagini
...property. (a) In general. Section 48(b) defines "new section 38 property" as section 38 property — (1) The construction, reconstruction, or erection of which...completed by the taxpayer after December 31, 1961, or (2) Which is acquired by the taxpayer after December 31, 1961, provided that the original use of such... | |
 | 1966 - 1826 pagini
...which is completed by the taxpayer after December 31, 1961, or (2) Acquired after December 31, 1961, if the original use of such property commences with the taxpayer and commences after such date. In applying section 46(c) (1) (A) In the case of property described In paragraph (1), there shall be taken... | |
| |
New section 38 property. For purposes of this subpart, the term "new section 38 property" means section 38 property — (1) The construction, reconstruction, or erection of which is completed by the taxpayer after December 31, 1961, or... 
