 Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or...  Income Tax Law: Analysis and Comment - Էջ 77Harris, Forbes & Co., New York - 1916 - 125 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | 1913 - 876 էջ
...ALLOWED. All personal, living or family expenses. Taxes assessed against local benefits. All expenses of restoring property or making good the exhaustion thereof for which an allowance has been made. Amounts paid for new buildings, permanent improvements or bettenmuimade to Increase... | |
 | 1917 - 540 էջ
...be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate, and...thereof for which an allowance is or has been made: Provided, further, That mutual fire and mutual employers' liability and mutual workmen's compensation... | |
 | United States - 1913 - 160 էջ
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | Albert Henry Walker - 1913 - 126 էջ
...centum of the gross value at the mine of the output for the year for which the computation is made ; but no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made. Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | Downing, R. F., & co - 1913 - 686 էջ
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 էջ
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent... | |
 | United States - 1913 - 454 էջ
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | George Fox Tucker - 1913 - 296 էջ
...value of property were not to be considered in ascertaining amounts to be taxed. 5 Int. Rev. Rec. 154. No deduction shall be made for any amount of expense...thereof for which an allowance is or has been made. It was held under the old acts — That a person was not allowed to improve the property, but was allowed... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 էջ
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | United States - 1913 - 660 էջ
...at the mine of the output for the year for which the computation is made, but no deduction shall bo made for any amount of expense of restoring property...thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
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