 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 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. Board of Tax Appeals - Taxation - 1926 - 1508 pages
...part : That in computing net Income no deduction shall in any case be allowed in respect of * • * (b) Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate. The taxpayer makes the contention that the agreement which it made with the JM Colman Co. for the occupancy... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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 improvements or betterments made ^o increase the value of any property or estate ; (3) Any amount expended in restoring property or... | |
 | North Carolina - Law - 1927 - 800 pages
...no 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 for which an allowance is or has been made. (d) Premiums... | |
 | United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...items specified in section 215"; and section 215 specifies as one of the nondeductible items, "(2) Any amount paid out for new buildings or for permanent...to increase the value of any property or estate," a form of expression which clearly implies that there may be expenditures for such improvements which... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 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. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 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 - Law - 1928 - 1164 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 - Finance - 1928 - 268 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1320 pages
...by the following quotation : REGULATIONS. 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 3iThe general sources are, for American... | |
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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... 
