§ 5
- Citation
- § 5 (i)
- Parent Document
- 24 C.F.R. § 5.609
- Jurisdiction
- United States (federal)
- Original Source
- https://www.law.cornell.edu/cfr/text/24/5.609 ↗
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Full Text
381 chars(i) Net income from the operation of a business or profession. Expenditures for business expansion or amortization of capital indebtedness shall not be used as deductions in determining net income. An allowance for depreciation of assets used in a business or profession may be deducted, based on straight line depreciation, as provided in Internal Revenue Service regulations; and