Taxation - Income Tax -Whether the Phrase Useful Life Refers to Actual Useful Life or the Period of Usefulness to a Particular Taxpayer and Whether There Is an Amount Other Than the Build-in Salvage Value Below Which a Taxpayer Using the Declining Balance Method May Not Depreciate the Asset

Authors

J. P. Graves

Recommended Citation

J. P. Graves, Taxation - Income Tax -Whether the Phrase Useful Life Refers to Actual Useful Life or the Period of Usefulness to a Particular Taxpayer and Whether There Is an Amount Other Than the Build-in Salvage Value Below Which a Taxpayer Using the Declining Balance Method May Not Depreciate the Asset, 38 Chi.-Kent L. Rev. 188 (1961).
Available at: https://scholarship.kentlaw.iit.edu/cklawreview/vol38/iss2/4