 Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or...  War Revenue and Federal Income Tax Laws - Page 133by National Bank of Commerce in New York - 1917 - 170 pagesFull view - About this book
 | Almanacs, American - 1913 - 876 pages
...ALLOWED. All personal, living or family expenses. Taxes assessed against local benefits. All expenses of restoring property or making good the exhaustion thereof for which an allowance has been made. Amounts paid for new buildings, permanent improvements or bettenmuimade to Increase... | |
 | Fire insurance - 1917 - 540 pages
...be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate, and...mutual fire and mutual employers' liability and mutual workmen's compensation and mutual casualty insurance companies requiring their members to make premium... | |
 | Downing, R. F., & co - Tariff - 1913 - 686 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | United States - Tariff - 1913 - 160 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | Albert Henry Walker - Corporations - 1913 - 126 pages
...centum of the gross value at the mine of the output for the year for which the computation is made ; but no deduction shall be made for any amount of expense...which an allowance is or has been made. Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | United States - Customs administration - 1913 - 454 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | George Fox Tucker - Income tax - 1913 - 296 pages
...value of property were not to be considered in ascertaining amounts to be taxed. 5 Int. Rev. Rec. 154. No deduction shall be made for any amount of expense...thereof for which an allowance is or has been made. It was held under the old acts — That a person was not allowed to improve the property, but was allowed... | |
 | United States - Tariff - 1913 - 660 pages
...at the mine of the output for the year for which the computation is made, but no deduction shall bo made for any amount of expense of restoring property...which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | United States. Congress. House. Committee on Ways and Means - Customs administration - 1913 - 832 pages
...the exhaustion, wear and tear of property arising oui of its vise or emplovment in the business, but no deduction shall be made for any amount of expense...property or making good the exhaustion thereof for which ли allowance is or has been made: no deduction shall be allowed for any amount )>aid out for new... | |
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