Journal of Property Tax Assessment & Administration
Article Title
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. Retrieved from https://researchexchange.iaao.org/jptaa/vol4/iss1/5
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