... all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation by use, wear and tear of property, if any... Essays in Taxation - Էջ 248Edwin Robert Anderson Seligman - 1913 - 707 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
| 1925 - 1112 էջ
...operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property;...including a reasonable allowance for depreciation by use, wear and tear of property, if any; and in the case of mines a reasonable allowance for depletion... | |
| 1920 - 2100 էջ
...the income of such • * * insurance cornpauy, received within the year from all sources, * * • (2) all losses actually sustained within the year and...reasonable allowance for depreciation of property, if any. * * * » rpjje statutory requirements for annual return require statement of "the total amount of all... | |
| 1917 - 540 էջ
...losses actually sustained within the year in business or trade conducted by it within the United States and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade... | |
| United States - 1909 - 374 էջ
...possession of property; (second) all losses eto0sses' dePreciatlon' actually sustained within the згеаг and not compensated by insurance or otherwise, including...in the case of insurance companies the sums other tfian dividends, paid within the year on policy and annuity contracts and the net addition, if anv,... | |
| 1910 - 410 էջ
...the year out of Net Income In the maintenance and operation of Its business and properIncome, ties. Including all charges such as rentals or franchise...allowance for depreciation of property, If any, and in tne case of Insurance companies the sums other than dividends paid within the year on policy and annuity... | |
| Arthur W. Machen - 1910 - 304 էջ
...of Law Allowing such Deductions. — The second class of deductions required to be made 2 embrace: " All losses actually sustained within the year and...of property, if any, and in the case of insurance the sums other than dividends, paid within the year on policy and annuity contracts and the net addition,... | |
| National Tax Association - 1910 - 398 էջ
...or franchise payments required to be made as a condition to the continued use or possession of the property; second, all losses actually sustained within...reasonable allowance for depreciation of property, if any; third, interest actually paid within the year on its bonded or other indebtedness to an amount of such... | |
| International Tax Association - 1910 - 398 էջ
...or franchise payments required to be made as a condition to the continued use or possession of the property; second, all losses actually sustained within...reasonable allowance for depreciation of property, if any; third, interest actually paid within the year on its bonded or other indebtedness to an amount of such... | |
| 1910 - 1240 էջ
...payments, required to be made as a condition to the continued use or possession of property: (pecond) all losses actually sustained within the year and...allowance for depreciation of property, if any, and In tne case of insurance companies the sums other than dividends paid within the year on policy and annuity... | |
| Thomas Gold Frost - 1911 - 350 էջ
...a condition to the continued use or possession of the property. Sec. 81. Deduction for Losses. — All losses actually sustained within the year and...allowance for depreciation of property, if any, and with insurance companies the sums other than dividends paid within the year on policy and annuity contracts,... | |
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