 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...deduction shall in any case be allowed in respect of : 1. Personal, living, or family expenses; 2. Any amount paid out for new buildings or for permanent...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... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...income, no deductions in income any case shall be allowed for: Personal, living or family expenses. Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate. Any amount expended in restoring property or making good the exhaustion thereof for which an allowance... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...be claimed. (Question 46, 1918 Income Tax Primer.) Items not deductible: permanent improvements. 2. Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate; (Source: Fed. Rev. Act 1918, I 215 6.) Items not deductible: restoring property. 3. Any amount expended... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...785. Art. 581. Items not deductible. — No deduction from gross income may be made for any amounts paid out for new buildings or for permanent improvements...betterments made to increase the value of any property, or for any amounts expended in restoring property or in making good the exhaustion thereof for which an... | |
 | New York (State) - Administrative courts - 1919 - 520 pages
...section 361 that no deduction shall be allowed in respect of (a) personal, living or family expenses; (b) any amount paid out for new buildings or for permanent improvements or betterments made to increase the ^alue of any property or estate; (c) any amount expended in restoring property or in making good... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...appreciable abatement. IMPROVEMENTS AND BETTERMENTS. In computing ilet income, no deduction is allowed for any amount paid out for new buildings or for permanent improvements or betterments or for furniture or fixtures made to increase the value of any property or estate.43 This is a reasonable... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...following items are not allowed as deductions: (a) Personal, living, or family expenses; (b) Expenditures for new buildings or for permanent improvements or betterments made to increase the value of the property or estate; (c) Expenditures for restoring property or in making good the... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...deduction shall in any case be allowed in respect of — • (a) Personal, living, or family expenses; (b) Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate; (c) Any amount expended in restoring property or in making good the exhaustion thereof for which an... | |
 | John F. Sherwood - Accounting - 1920 - 272 pages
...deduction shall in any case be allowed in respect of — "(a) Personal, living, or family expenses; "(b) Any amount paid out for new buildings or for...made to increase the value of any property or estate; "(c) Any amount expended in restoring property or in making good the exhaustion thereof for which an... | |
 | Irving National Bank, New York - 1920 - 150 pages
...deduction shall in any case be allowed in respect of — (a) Personal, living, or family expenses; (b) Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate; (c) Any amount expended in restoring property or in making good the exhaustion thereof for which an... | |
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Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate... 
