§1673

15 cases·1 followed·1 distinguished·1 questioned·2 overruled·10 cited—7% support

Statute Text — 26 U.S.C. §1673

Statute text not available for this section.

15 Citing Cases

Robert & Kimberly Broz, Petitioner 137 T.C. No. 3 · 2011

Depreciation Generally A reasonable allowance for depreciation is allowed under 1 section 1673 for the exhaustion, wear and tear, and obsolescence of property used in a trade or business or held for the production of income.

United States v. Wells · Cir.

United States v. Bernard Jaffe, Jr. 417 F.3d 259 · Cir.

United States v. Gary France 782 F.3d 820 · Cir.

United States v. Jon Frank 8 F.4th 320 · Cir.

United States v. Clayton 613 F.3d 592 · Cir.

Myers v. Commissioner 3 T.C. 1044 · 1944

Island Industries, Inc. v. Sigma Corporation 142 F.4th 1153 · Cir.

Island Industries, Inc. v. Sigma Corporation · Cir.

United States v. DeCay 620 F.3d 534 · Cir.

United States v. Witham 648 F.3d 40 · Cir.

United States v. Ghassan Elashi 789 F.3d 547 · Cir.

United States v. Gwendolyn Berry 951 F.3d 632 · Cir.

United States v. Greebel 47 F.4th 65 · Cir.