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- W2435718056 abstract "T HE United States' tax legislation has for some extended period of time explicitly recognized that taxpayers may wish to change their established depreciation methods at some point in time intermediate in the life of the relevant assets. Until very recently, the consent of the Commissioner had to be obtained for all such changes, with the exception of a change from declining-balance to straightline depreciation-provided the taxpayer acquired the relevant assets new.' That such a switch may prove advantageous to the taxpayer under certain conditions, has been adequately demonstrated in the literature [2, 4, 6]. In particular, Professor Ricks [6] has formulated an optimum strategy for switching under these terms. By the recent issuance of Revenue Procedure 67-40, effective October 23, 1967, the Internal Revenue Service has greatly increased the opportunities and alternatives for taxpayers wishing to effect changes in depreciation methods. The procedure provides that, with respect to the alternatives enumerated2 and as long as taxpayers act in compliance with its provisions, they will be deemed to have obtained the consent of the Commissioner of Internal Revenue to change their method of depreciation accounting.3 In this sense, the granting of permission to change within the provisions cited may be regarded as being as automatic as that previously granted only with respect to a" @default.
- W2435718056 created "2016-06-24" @default.
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- W2435718056 date "2016-01-01" @default.
- W2435718056 modified "2023-09-27" @default.
- W2435718056 title "From Double-Declining-Balance to Sum- of-the-Years'-Digits Depreciation: An Optimum Switching Rule" @default.
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