Excerpt from Asset Depreciation Range (Adr) System See Bureau of Internal Revenue, Regs. 74 and 77, Art. 205, which provided that [w]hile the burden of proof must rest upon the taxpayer to sustain the deduction taken by him, such deductions will not be disallowed unless shown by clear and convincing evidence to be unreasonable. See also, address by Under Secretary of the Treasury Marion B. Folsom, National Press Club Luncheon Meeting, March 24, 1954, where Under Secretary Folsom stated. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.

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