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Depreciation - Law Dictionary Search Results

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tax preference item

tax preference item : an item (as an amount of depreciation) favorable to a taxpayer in the ordinary computation of tax liability that is taxed in the computation of

tax write-off

tax write-off : a tax deduction of an amount of depreciation, expense, or loss [cancelled the debt and took a tax write-off on the loss]

appreciate

the difference between right and wrong "B. N. Cardozo"] 2 : to raise the market value of compare depreciate vi : to rise in market value ap·pre·ci·a·tion [ə-prē-shē-ā-shən, -pri-, -sē-] n

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Casualty Pot

gain compare main pot NOTE: Property that qualifies for inclusion in the Casualty Pot consists of casualties of depreciable and real property used in a trade or business for more than one year and capital assets held

Main Pot

as follows: casualties in the Casualty Pot if they have netted a gain; sales, exchanges, or condemnations of depreciable or real property used in a business for more than one year; and condemnations of capital assets held

true value

true value 1 : fair market value called also true cash value 2 : the depreciated book value of personal property for purposes of taxation of such property used in business

Deprave

To speak ill of to depreciate to malign to revile

Disvalue

To undervalue to depreciate

Shinplaster

Formerly a jocose term for a bank note greatly depreciated in value also for paper money of a denomination less than a dollar

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