Internal Revenue Service, Treasury § 1.167(e)–1Depreciation Agreement • January 30th, 2020
Contract Type FiledJanuary 30th, 2020shall set forth its effective date, the es- timated remaining useful life, the esti- mated salvage value, and rate and method of depreciation of the property and the facts and circumstances taken into consideration in adoption of the agreement, and shall relate only to de- preciation allowances for such property on and after the effective date of the agreement. Such an agreement shall be binding on both parties until such time as facts and circumstances which were not taken into account in making the agreement are shown to exist. The party wishing to modify or change the agreement shall have the responsi- bility of establishing the existence of such facts and circumstances. Any change in the useful life or rate speci- fied in such agreement shall be effec- tive only prospectively, that is, it shall be effective beginning with the taxable year in which notice of the intention to change, including facts and cir- cumstances warranting the adjustment of useful life and rate, is sent by the
ContractDepreciation Agreement • January 18th, 2020
Contract Type FiledJanuary 18th, 2020shall set forth its effective date, the es- timated remaining useful life, the esti- mated salvage value, and rate and method of depreciation of the property and the facts and circumstances taken into consideration in adoption of the agreement, and shall relate only to de- preciation allowances for such property on and after the effective date of the agreement. Such an agreement shall be binding on both parties until such time as facts and circumstances which were not taken into account in making the agreement are shown to exist. The party wishing to modify or change the agreement shall have the responsi- bility of establishing the existence of such facts and circumstances. Any change in the useful life or rate speci- fied in such agreement shall be effec- tive only prospectively, that is, it shall be effective beginning with the taxable year in which notice of the intention to change, including facts and cir- cumstances warranting the adjustment of useful life and rate, is sent by the
ContractDepreciation Agreement • January 10th, 2020
Contract Type FiledJanuary 10th, 2020shall set forth its effective date, the es- timated remaining useful life, the esti- mated salvage value, and rate and method of depreciation of the property and the facts and circumstances taken into consideration in adoption of the agreement, and shall relate only to de- preciation allowances for such property on and after the effective date of the agreement. Such an agreement shall be binding on both parties until such time as facts and circumstances which were not taken into account in making the agreement are shown to exist. The party wishing to modify or change the agreement shall have the responsi- bility of establishing the existence of such facts and circumstances. Any change in the useful life or rate speci- fied in such agreement shall be effec- tive only prospectively, that is, it shall be effective beginning with the taxable year in which notice of the intention to change, including facts and cir- cumstances warranting the adjustment of useful life and rate, is sent by the
ContractDepreciation Agreement • May 31st, 2016
Contract Type FiledMay 31st, 2016shall set forth its effective date, the es- timated remaining useful life, the esti- mated salvage value, and rate and method of depreciation of the property and the facts and circumstances taken into consideration in adoption of the agreement, and shall relate only to de- preciation allowances for such property on and after the effective date of the agreement. Such an agreement shall be binding on both parties until such time as facts and circumstances which were not taken into account in making the agreement are shown to exist. The party wishing to modify or change the agreement shall have the responsi- bility of establishing the existence of such facts and circumstances. Any change in the useful life or rate speci- fied in such agreement shall be effec- tive only prospectively, that is, it shall be effective beginning with the taxable year in which notice of the intention to change, including facts and cir- cumstances warranting the adjustment of useful life and rate, is sent by the
ContractDepreciation Agreement • December 18th, 2014
Contract Type FiledDecember 18th, 2014
ContractDepreciation Agreement • November 6th, 2014
Contract Type FiledNovember 6th, 2014
ContractDepreciation Agreement • August 28th, 2014
Contract Type FiledAugust 28th, 2014shall set forth its effective date, the es- timated remaining useful life, the esti- mated salvage value, and rate and method of depreciation of the property and the facts and circumstances taken into consideration in adoption of the agreement, and shall relate only to de- preciation allowances for such property on and after the effective date of the agreement. Such an agreement shall be binding on both parties until such time as facts and circumstances which were not taken into account in making the agreement are shown to exist. The party wishing to modify or change the agreement shall have the responsi- bility of establishing the existence of such facts and circumstances. Any change in the useful life or rate speci- fied in such agreement shall be effec- tive only prospectively, that is, it shall be effective beginning with the taxable year in which notice of the intention to change, including facts and cir- cumstances warranting the adjustment of useful life and rate, is sent by the
ContractDepreciation Agreement • June 4th, 2012
Contract Type FiledJune 4th, 2012shall set forth its effective date, the es- timated remaining useful life, the esti- mated salvage value, and rate and method of depreciation of the property and the facts and circumstances taken into consideration in adoption of the agreement, and shall relate only to de- preciation allowances for such property on and after the effective date of the agreement. Such an agreement shall be binding on both parties until such time as facts and circumstances which were not taken into account in making the agreement are shown to exist. The party wishing to modify or change the agreement shall have the responsi- bility of establishing the existence of such facts and circumstances. Any change in the useful life or rate speci- fied in such agreement shall be effec- tive only prospectively, that is, it shall be effective beginning with the taxable year in which notice of the intention to change, including facts and cir- cumstances warranting the adjustment of useful life and rate, is sent by the