 | North Dakota - Session laws - 1923 - 634 pages
...case, be allowed in respect to: (1) Personal living or family expenses. J 460 CHAPTER 312 TAXES (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... | |
 | James Irwin Tucker - Income tax - 1923 - 360 pages
...expenses. . 232. 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... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 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... | |
 | Law reports, digests, etc - 1922 - 1088 pages
...further provides that in computing net income no deduction shall in any case be allowed in respect of any amount paid out for new buildings, or for permanent...made to increase the value of any property or estate. It follows that this claim for deduction, in the sum of $94.275.03, or any part thereof, cannot be... | |
 | North Carolina - Law - 1925
...deduction shall in any case be allowed in respect of: (a) Personal, living, or family expenses. (6) 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 for which an allowance is or has been made. (d) Premiums... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of... | |
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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... 
