 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
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 էջ
...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 has been made ; and (4) Premiums paid on any life-insurance policy covering the life of any ofHrer or employee or... | |
 | 1980 - 682 էջ
...production of mineral units, or (3) Do not represent an amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made shall be deducted as ordinary and necessary business expenses. (b) Special rule. For special provisions... | |
 | United States. Congress. Economic Report Joint Committee - 1949 - 332 էջ
...betterments made to increase the value of the property or estate; (3) any amount expended in restoring or in making good the exhaustion thereof for which an allowance is or has been made * * •". (IRC, sec. 24 (a) (2) (3)). For a statement on the not unusual practice of industry before... | |
 | 1959 - 1584 էջ
...conservation expenditures deductible under section 175. (2) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made. [TD 6313, 23 FB 7173, Sept. 17, 1958] § 1.263 (a)-l Capital expenditures; in general, (a) Except as... | |
 | 1950 - 260 էջ
...betterments made to increase the value of the property or estate: (3) any amount expended in restoring or in making good the exhaustion thereof for which an allowance is or has been made * * •". (IRC, sec. 24 (a) (2) (3)). For a statement on the not unusual practice of industry before... | |
 | United States. Internal Revenue Service - 1954 - 1182 էջ
...production, of mineral units, or (3) do not represent an amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made, shall be deducted as ordinary and necessary business expenses. ******* PAR. 4. Section 39.23 (cc)-l... | |
 | 1961 - 566 էջ
...production of mineral units, or (3) Do not represent an amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made shall be deducted as ordinary and necessary business expenses. (b) Special rule. For special provisions... | |
 | United States. Congress. Senate. Committee on Armed Services - 1962 - 1248 էջ
...betterments made to increase the value of any property or (2) any amount expended in restoring property or in making good the exhaustion thereof, for which an allowance is, or has been, made in the form of a deduction for depreciation, amortization, or depletion is not deductible. These amounts... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 602 էջ
...for clearing land deductible under section 182. (2) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made. (3) [Any! Except as provided in subsection (d), any amount paid as tax under section 4911 (relating... | |
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