 | United States. Court of Claims - 1937 - 710 էջ
...incurred. Moreover, section 215 (b) of the Revenue Act of 1918 provides that there may be no deduction for any amount paid out for new buildings or for permanent improvements or betterments to increase the value of any property or estate, and, as the asset acquired was a longterm lease, which... | |
 | United States. Department of the Treasury - 1922 - 1102 էջ
...Revenue for his decision. No deduction as expenses is allowed by the law in any case in respect of any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property or estate. Richard R. Doerschuck v. United States. — United States District... | |
 | New York (State). Comptroller's Office - 1919 - 24 էջ
...that qualification, non-residents are entitled to deductions enumerated in paragraphs " a ", " с ", " f ", " g ", " h " and " i ". The provision corresponding...permanent improvements or betterments made to increase the value of any property or estate; (c) any amount expended in restoring property or in making good... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 էջ
...ALLPORT. That would probably accomplish what I have to present. But I will add that in section 215, clause (b), " any amount paid out for new buildings or for...permanent improvements or betterments made to increase the value of any property or estate " is an item not deductible. So far as fhe bill itself is concerned,... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 660 էջ
...ALLPORT. That would probably accomplish what I have topresent. But I will add that in section 215, clause (b), " any amount paid out for new buildings or for...permanent improvements or betterments made to increase the value of any property or estate" is an item not deductible. So far as the bill itself is concerned,... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...Secretary. ITEMS NOT DEDUCTIBLE SEC. 215. That in computing net income no deduction shall in any case be allowed in respect of— (a) Personal, living,...permanent improvements or betterments made to increase the value of any property or estate; (c) Any amount expended in restoring property or in making good... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...Secretary. ITEMS NOT DEDUCTIBLE Sec. 215. That in computing net income no deduction shall in any case be allowed in respect of — . (a) Personal, living,...permanent improvements or betterments made to increase the value of any property or estate; (c) Any amount expended in restoring property or in making good... | |
 | Alabama - 1919 - 1476 էջ
...annually. Section 325. ITEMS NOT DEDUCTIBLE.— In computing net income no deduction shall in any case be allowed in respect of: (a) personal, living or...permanent improvements or betterments made to increase the value of any property or estate ; (c) any amount expended in restoring property or in making good... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...Non-resident Aliens Herns Not Deductible. Sec. 215. That in computing net income no deduction shall in ai case be allowed in respect of — (a) Personal, living,...amount paid out for new buildings or for permanent in provements or betterments made to increase the value of any proper! or estate; (c) Any amount expended... | |
 | National City Company, United States - 1919 - 104 էջ
...deduction shall in any case be allowed in respect of — 76. (a) Personal, living, or family expenses; 77. (b) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; 78. (c) Any amount expended in restoring property or in making... | |
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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... 
