Journal of Property Tax Assessment & Administration
Abstract
This article sets forth the history of class lives, primarily as done by the Internal Revenue Service (IRS), with some forethought and innovation by Dr. Anson Marston during a time when that foresight was necessary to justify taxpayers’ own experiences for class life declarations.
First Page
61
Last Page
69
Keywords
Depreciation, Income tax
Recommended Citation
Mauney, J.,
&
Mauney, J. S.
(2007).
Evolution of wasting assets class lives.
Journal of Property Tax Assessment & Administration,
4(1), 61-69.
DOI: https://doi.org/10.63642/1357-1419.1063
COinS