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Gifts Are Depreciable, Too Supreme Court rules that, for tax purposes, companies can depreciate property received as a gift or bought with gifts of cash. Decision makes cities' inducements for new business more attractive. For years, local groups ing businesses to their c ohmamvuen ibteieens lbury­owfafyer ionfg ptreomppetritnyg oir ndcuasche.m entNso wi,n tthhee Sciuspirone meth aCto urmta kheass htahnedsee d odfofewrsn ae vdeen­m• o Dreep raetctiraactteidv e.Gifts—In principle, the cpuoruprots’se sr,u lai ncgo misp afaniyrl yi s siemnptlitel:e dF otro dtaex­bproeucgihatte wpirtohp egritryts roefc eciavsehd. asO nac gei ftb,u soir­dneecsissmieonn cdainsc omveearn h, oaw lboitg oaf scaovmipnagn tiheiss aarffeo rgdo itnog ttuor nf incidv itch aotf fterhse yd ocwann. nardly facTthuree rc awsiet hi npvloalnvtesd lao cbaitge ds hino eI lmliannoius,­I1n9d1i4a nat,o Mi1s9s3o9u,r i,t haen dc Toemnpnaensyse ew.a sF raopm­spcrooraec hoefd tobwyn s,c ietaizcehn sw’ angtriounpgs thfer ocmo ma­Mpaonsyt twoe rseet wuilpl isnhg opto wpitahyi nh aintsd sloimmietlsy. t•o T goeotk t h1e2 —buTshinee sssh.oemaker took up 12 owfh icthhe snee totfefde rs$. 88I6t, 00s0ig niend ccaosnht raacntds c$8o5m,p0a0n0y pinr ombuiisleddi ntgos .c onIsnt rurcett ufranc,t ortihees aounsdl y mfeoer tp ermiiondsi mraunmg inpga yuropl ltso 1c0o nyteianrsu.­outT hiets ceonmdp aonf yt hdei db amrogarien s.t haInn ceaarcrhy atonwdn ,e tqhuei pcmoemnpta ntyh sapne ntth em orceo momnu pnliatnyt hadE vgeirvye ny eiatr., for accounting purposes, ithnec ocmeo,m paa nfyix esde tp earsicdeen,t afgreo mo f optehrea tcionsgt eofa rimtas rkpehdys ifcoar le vaesnsettusa;l trheep lamcoenmeenyt .w aIst w•a Dsi sdaeldluocwteedd— Affrtoemr pcrhofeictksi bnegf otrhee tcaxoems.­pBuarneya’su roeft uIrnntse rnfaolr Rseevveernaule ydeiasrasl,l owtehde atsh eg idfetpsr oerci pautirocnh atsaekde nw oitnh a sgsiefttss roefc eciavsehd. BadIdRit ibiolnlaeld ttahxee sc oomwpeadn yf ofro r j$us4t7 ,a0 0t0w oin- yeaTrh pee rbiuorde.au took the position that the ccioamtipoann bye cwaauss en oitt ehnatditnl’et dr etaol ltyh ep adiedp rfoer­othnee prreocpoevretry cions ttsh e tfhiartst wpelarcee ; nhevoewr ciann­curTrhede? company appealed to the U.S. Tax Court and then again to the Fed­ehrealld Ctihrec ubiutr eCaouu.r tS.o tBhoet hc otmrpibaunnya lass kuepd­theT hSeup croemmpea Cnoyu brats feodr iat s fliansatl arpepveieawl. on sweictthi ognisf tso—f setchtei onrse vtehnaute scayo,d ei n deeaffleicntg, tthhaet girfetc ijpuisetn tass oiff tah egyi fwt ecraen thdee pdroencoirast.e cIon dead dpietrimoint,s tdheep rceocimaptaionny oafr gcuoendt,r itbhue­t• i oOnpsi ntoi ocnap—iJtuaslt irceeg ardTleosms ofC ltahrek ,s ouwrcheo. awgrroeteed twhiet h otphien icoon mpfaorn y tahen d mraejvoerristeyd, ttoh es alyo:wer courts. Ilis decision went On use“dT hbey [atshsee tcs omrepcaeniyv]ed in. t. h.e aorpee rbaetiionng oouft ,it sa nbdus iifn e[stsh.e cTohmepya nwyi]ll iis nt ot icmoen twienuaer einv enbtuusailnleys sb,e rtehpel acpehdy.s icLaolo kpilnagn ta s mtuhsety dteor ntalo wraervde nbuues inceosdse ’sc odnetpirnueictiya,t iotnh ep rion­­avilslioownasn c.e .o f. a wdoeuprledc iasteieomn dteod ucetnviiosni oinn a sTihtuea tciaosne lailkseo tihnivso.l”ved the same issue wine rsel ipgahrttly o dfi tffheer einntv efsoterdm —cawphietatlh eurs egdi fitns Tcohmep cuotuirntg ruwlaerdt itmhaet etxhceeyss w-perroefi—tisn tparxeasc.­steitctallley thteh ed epsraemcei atliaonng uqaugees tiiot n u(sBerdo wtno 4Sh4o5e— OCcot.o bv.e rC oTmer.m S,u 1p9r4e9m).e Court. No. The SURE-RITE Green Film Stencil ond the SURE-RITE 999 Speedry Ink sSaavvee mwoornke,y .s.a .vien crteiamsee# effifniecri enicnyk.- sGteetnc itlh isd unpelwi#­cdaatyi! n gS eceo mybionuart idoena letro!­Tax Fraud Confessors May Go Free mitItf eteh eh aHs oiutss ew aWya,y sth e& BMureeaanus oCf oImn­­gteor neaals yR oenv etnauxe e vhaedreerasf twerh ow iclol nfheasvs.e to (• nIomwm uwrniittiyng— Tuhpe t heH o1u95s0e tacxo bmimlli)t theaes vportoseedc uttoi gorna ntt oi mtmauxnpiayteyr sf rowmh oc rimmiankael fveoslsuonrtsa rhya vdei scnloo susruecsh ofi mfmruanuid.t y Cnoown,­cthhaoruggehs ifB dIiRsc loussuurael liys maddoees nb’etf orper eistss apg42e)n.ts go into action (BW—Apr.8’50, theI f btuhree acuo mwmiiltl teises’su e birlel gbuleactoiomness, lsaewt,­ting a deadline on the time within A m e r i c a n S t e n c i l M f g . C o . Denver 5# Colo. Am erican Stencil M fg. Co. Denver 5, Colorado Rush my free sample Sure»Rite Green Film Stencil for testing. BUSINESS WEEK • June 3# 1950 H |» I P A&dre,i & J 1 1 f i * F j