 | United States - 1920 - 1052 էջ
...fair market value as of that date, no further allowance shall be made. No deduction shall be allowed . William K. Smith, 12 Int Rev. Rec., 135; United...States i: McConanghy, 34 Int. Rev. Reo., 80; United and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | Rex Frye - 1921 - 350 էջ
...exhaustion 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...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 էջ
...and not compensated by insurance or otherwise, * * * : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate » * *. Construing the similar provision of the Revenue Act of 1918, it is said in article 293, Regulations... | |
 | Civic convention of Hawaii - 1921 - 196 էջ
...insurance, or losses otherwise actually incurred. Provided, that no deduction shall be made for any amounts paid out for new buildings, permanent improvements...of any property or estate. Provided, further, that no deduction shall be made for personal or family expenses, the exemption of fifteen hundred dollars... | |
 | Philippines - 1921 - 124 էջ
...paid within the year on policy and annuity contracts : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property, and no deduction shall be made for any amount of expense of restoring property... | |
 | 1927 - 1150 էջ
...In respect of such a differentiation we do not consider 1C ond, "that no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments made to increase the value of any property," etc. They were made, not to keep the properties going, but to create additions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...occupied as a residence for himself or his family; the amount paid out for usual or ordinary repairs: Provided, That no deduction shall be made for any amount paid out j for new buildings, permanent improvements or betterments, made to increase the value of any property... | |
 | United States. Supreme Court - 1926 - 810 էջ
...if made by an owner, come within the proviso in subd. Second, " that no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments made to increase the value of any property, etc." They were made, not to keep the properties going, but to create additions... | |
 | United States. Internal Revenue Service - 1926 - 620 էջ
...its use or employment in the business • • • Provided, That no deduction shall be allowed lor any amount paid out for new buildings, permanent improvements, or betterments made to in*ease the vnlu* of any property or estate, and no deduction shall be made for any amount of expense... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 էջ
...exhaustion 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...made to increase the value of any property or estate. Section II G (b) of the revenue act of 1913 relating to corporations provides in part as follows: (b)... | |
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Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate... 
