Assertion: convention | /r/CapableOf | treat all property
Facets:
value: during any taxable year
type: TEMPORAL
Source sentences:
text: § 168(d)(4) of the Federal Income Tax Code defines half-year convention as a convention which treats all property placed in service during any taxable year (or disposed of during any taxable year) as placed in service (or disposed of) on the midpoint of such taxable year.
text: This convention treats such property as placed into service in the midpoint of the last quarter of the taxable year.