"They've pulled the investment tax credit and cut back on the depreciation allowance.

He set the bank's basket band at 26 to 41, which then represented an additional depreciation allowance of 10pc.

These often receive favorable tax treatment (depreciation allowance) over short-term assets.

For commercial property, whether there is a depreciation allowance depends on the local state taxation system.

Heavy construction has also slowed, he said, because of less favorable depreciation allowances under new tax laws.

In addition, owners who rent out their homes for more than a year may be able to claim a depreciation allowance on the property.

Capital spending is usually harder to stimulate directly, although generous new depreciation allowances have already been created.

In the last several months, state and Federal regulators, working together, have begun approving much bigger depreciation allowances for phone companies.

For instance, only one of the major provisions - the additional depreciation allowance for business property - has gone away.

Depreciation allowances ran out five years ago.

In addition, the homeowner benefits from tax deductions that include a depreciation allowance for the rental unit.

Investors looking for tax shelters found a floating one, thanks to generous depreciation allowances in the Federal tax code.

Tax-free depreciation allowances are also in common use, but in Japan they have been more selectively applied.

Consider the recent accelerated depreciation allowance.

For many co-ops, Mr. Luxemburg said, the depreciation allowance is large enough to avoid the income tax.

Once granted, the tax-deductible depreciation allowances continued automatically, irrespective of the incomes of residents in a development.

Unless you also indexed interest payments and depreciation allowances, people would be driven to invest where taxes are low, not where productivity is high.

The 1986 Tax Reform Act ended the huge depreciation allowances on moderate rental housing that attracted investment in such projects.

During both the Ford and Carter administrations, he supported measures to lower personal income taxes and to step up depreciation allowances for businesses.

(The significant exception to this is depreciation allowance, which like intermediate goods, is treated as a business expense.)

The House bill would also, for example, raise the depreciation allowance for rural mail carriers' cars because they travel bumpier roads than other business cars.

The business lobby has been squealing for everything from accelerated depreciation allowances to a Business Development Board to grant cheap loans.

Profit tax base will decrease for companies investing in capital assets as the immediately recoverable depreciation allowance is raised from 10% to 30% of the asset cost.

What that $25 million represents is the amount by which Nets owners reduced their tax obligation under something called a roster depreciation allowance, or RDA.

Investors would be much more willing to invest in the modernization of plants if depreciation allowances permitted rapid return of the recoverable portion of their investment.