 ... taxes assessed against 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.  Reports of the U.S. Board of Tax Appeals - Էջ 766United States. Board of Tax Appeals - 1930Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims - 1928 - 760 էջ
...municipality, or other taxing subdivision of any State or Territory, not including those assessed against local benefits of a kind tending to increase the value of the property assessed ; or (d) in the case of a citizen or resident of the United States, by the authority of any foreign... | |
 | 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). Attorney General's Office - 1921 - 412 էջ
...provision satisfies me that these assessments should be regarded as being " assessed against local benefits of a kind tending to increase the value of the property assessed " within the second exception under subdivision 3 of section 360 of the Tax Law. The phraseology of... | |
 | Philippines - 1986 - 492 էջ
...credits for taxes of foreign countries) ; (C) Estate and gift taxes; (D) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed; and (E) Electric energy consumption tax imposed by Batas Pambansa Big. 36. (2) Limitations on deductions.... | |
 | New York (State). Comptroller's Office - 1919 - 24 էջ
...territory, or municipality • or taxing subdivision thereof, not including 'those assessed against local benefits of a kind tending to increase the value of the property assessed, and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the case... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...or may not be deductible. — Taxes which may not be deducted include "those assessed against local benefits of a kind tending to increase the value of the property assessed."22 The provision which broadens the deduction so as to include assessments which do not increase... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 էջ
...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
...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,... | |
 | Robert Hiester Montgomery - 1927 - 880 էջ
...company had been examined, the fraud would have been discovered. SPECIAL ASSESSMENTS. — Assessments of a kind tending to increase the value of the property assessed should be capitalized. When the proceeds are used to finance transitory services, such as lighting,... | |
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