Proceedings of the Idaho State Bar, Volume 27Vols. 11 (1935)- include Proceedings of the Judicial Section, v. 1- |
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Page 32
that deposit , and you spread the cost over the number of units that are produced , and you deduct the proportionate part of the cost each year as those units are produced , that is cost depletion . And that is allowable in any event ...
that deposit , and you spread the cost over the number of units that are produced , and you deduct the proportionate part of the cost each year as those units are produced , that is cost depletion . And that is allowable in any event ...
Page 80
Now , start to play with this cost basis thing . I am not sure whether we are going to have that much more inflation that we would be better to assume that when he dies it is going to have a higher market value than its cost .
Now , start to play with this cost basis thing . I am not sure whether we are going to have that much more inflation that we would be better to assume that when he dies it is going to have a higher market value than its cost .
Page 83
You have got this story now that a farmer should get a new cost basis on the growing crop at his death . By golly , we are going to run appraisers out there to get the value right away . But the client that dies is a member of a farming ...
You have got this story now that a farmer should get a new cost basis on the growing crop at his death . By golly , we are going to run appraisers out there to get the value right away . But the client that dies is a member of a farming ...
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action adopted agreement amendment American Bar Association annual answer appointed attorney Bar Association basis believe called carried charge client Commission Commissioners Committee considered continue cost counsel course court deduction defendant discussion District doctor don't effect examination expenses fact Federal feel give given going Idaho State Bar important income individual injury institute interest judges jury justice lawyer legislation look matter mean meeting motion never opinion particular partnership passed payments perhaps person possible practice prepared present President problem procedure profession proposed question reason received recommend relations resolution respect result rules schedule situation Smith stand statement suggest Supreme Court talk tell Thank thing thought trial United votes wife witness
Bibliographic information
| Title | Proceedings of the Idaho State Bar, Volume 27 |
| Author | Idaho State Bar |
| Publisher | Capital News Publishing Company, 1953 |
| Export Citation | BiBTeX EndNote RefMan |