 ... (e) LOSSES BY INDIVIDUALS. — In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — if incurred in trade or business ; or if incurred in any transaction entered into for profit,...  Reports of the U.S. Board of Tax Appeals - Էջ 455United States. Board of Tax Appeals - 1928Ամբողջությամբ դիտվող - Այս գրքի մասին
 | New York (State) - 1935 - 1272 էջ
...dred twenty, is hereby amended to read as follows: 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if...entered into for profit, though not connected with the taxpayer's trade or business; but in the case of a taxpayer other than a resident of the state, only... | |
 | United States. Court of Claims - 1940 - 772 էջ
...of 1928 (45 Stat. 791) permits a deduction of losses — incurred in trade or business; or incurred in any transaction entered into for profit, though not connected with the trade or business. The plaintiff was the chairman of the board of the Norfolk Ledger-Dispatch, an evening newspaper. He... | |
 | United States. Court of Claims - 1941 - 708 էջ
...provisions of section 23 (k) of the revenue act of 1934 which provides for the allowance of a deduction for "Debts ascertained to be worthless and charged off within the taxable year * * *." (48 Stat. 680, 689.) The statute provides two conditions precedent for the allowance of a bad-debt... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...if incurred in trade or business; (5) Losses sustained during the taxable year and not compencated for by insurance or otherwise, if incurred in any...profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transactions within the United States;... | |
 | New York (State). Comptroller's Office - 1919 - 24 էջ
...or from theft, and not compensated for by insurance or otherwise. (Section 360, subdivision 6) (f) Debts ascertained to be worthless and charged off within the taxable year. (Section 360, subdivision 7) (g) A reasonable allowance for the exhaustion, wear and tear of property... | |
 | Ewell D. Moore - 1919 - 44 էջ
...insurance or otherwise, if incurred in trade or business; 5. Losses sustained in the taxable year and not compensated for by insurance or otherwise, if...profit, though not connected with the trade or business; but in case of a non-resident alien individual only as to such transactions in the US; 6. Losses sustained... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...insurance or otherwise, if incurred in trade or business. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if...profit, though not connected with the trade or business; but in the case of a taxpayer other than a resident of the state, only as to such transactions within... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...insurance or otherwise, if incurred in trade or business; (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if...profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transactions within the United States;... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...insurance or otherwise, if incurred in trade or business. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if...profit, though not connected with the trade or business ; but in the case of a taxpayer other than a resident of the state, only as to such transactions within... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...insurance or otherwise, if incurred in trade or business; (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if...profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transactions within the United States... | |
| |
