 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 1044 pages
...(1) There shall be included only so much of the amount otherwise constituting such adjusted basis 1 as is properly attributable to such construction,...erection, installation or acquisition after December 31, 1939, as either the Secretary of War or the Secretary of the Navy has certified as necessary in the... | |
 | Administrative law - 1941 - 1688 pages
..."(1) There shall be included only so much of the amount otherwise constituting such adjusted basis as Is properly attributable to such construction,...reconstruction, erection, installation, or acquisition after June 10, 1940, as the Advisory Commission to the Council of National Defense and either the Secretary... | |
 | United States. Congress. Senate. Committee on Finance - Excess profits tax - 1940 - 512 pages
...that "there shall be included only so much of the amount otherwise constituting such adjusted basis as is properly attributable to such construction,...reconstruction, erection, installation, or acquisition after July 10, 1940," and so forth. That would seem to indicate, on page 88, that this is language that might... | |
 | United States - Law - 1953 - 1744 pages
...facility— (1) There shall be included only so much of the amount otherwise constituting such adjusted basis r rule of law (other than section 3761, relating to...or credit of such overpayment may, nevertheless, 1939, as either the Secretary of War or the Secretary of the Navy has certified as necessary in the... | |
 | United States - Law - 1965 - 1110 pages
...facility, the construction, reconstruction, or erection of which was begun before January 1, 1953, there shall be included only so much of the amount of the adjusted basis (computed without regard to this subsection) as is properly attributable to such construction, reconstruction,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...— (1) There shall be included only so much of the amount otherwise constituting such adjusted basis as is properly attributable to such construction,...erection, installation, or acquisition after December 31, 1939, as either the Secretary of War or the Secretary of the Navy has certified as necessary In the... | |
 | United States - Agricultural laws and legislation - 1945 - 824 pages
...— (1) There shall be included only so much of the amount otherwise constituting such adjusted basis as is properly attributable to such construction,...erection, installation, or acquisition after December 31, 1939, as either the Secretary of War or the Secretary of the Navy has certified as necessary in the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...— (1) There shall be included only so much of the amount otherwise constituting such adjusted basis as is properly attributable to such construction,...erection, installation, or acquisition after December 31, 1939, as either the Secretary of War or the Secretary of the Navy has certified as necessary in the... | |
 | Administrative law - 1966 - 1826 pages
...(2) Certifications after August 22, 1957. In the case of a certificate made after August 22, 1957, there shall be Included only so much of the amount...by the President by Executive order, has certified Is to be used — (A) To produce new or specialized defense Items or components of new or specialized... | |
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In determining, for the purposes of subsection (a) or subsection (g), the adjusted basis of an emergency facility — "(1) There shall be included only so much of the amount of the adjusted basis of... 
