 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 էջ
...the net income upon which the tax is to be assessed is ascertained by deducting from the gross income (second) all losses actually sustained within the...year and not compensated by insurance or otherwise, (third) interest actually paid within the year on its bonded or other indebtedness. The plaintiff in... | |
 | Lewis Levitzki Lorwin - 1919 - 152 էջ
...deductions which in the case of mines are as follows: "All losses actually sustained and charged off within the year 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. Congress. House. Committee on Ways and Means - 1919 - 190 էջ
...all charges such as rentals or franchise payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within the United States or its Territories, Alaska, or the District of... | |
 | United States - 1920 - 1064 էջ
...properties, including rentals or other payments required to be made as a condition to the continued use or possession of property; (second) all losses...actually sustained within the year and not compensated b}7 insurance or otherwise, including a reasonable allowance for depreciation by use, wear and tear... | |
 | United States - 1920 - 1052 էջ
...all charges such as rentals or franchise payments required to be made as a condition to the continued Print. Off. in business conducted by it within the United States or its Territories, Alaska, or the District of... | |
 | United States - 1921 - 1064 էջ
...of the Act of 190!! (36 Stat. 112, с. в). Of the deduction so allowed the only one appropriate is: All losses actually sustained within the year, and...reasonable allowance for depreciation of property if any." " This clause of the statute undoubtedly goes to ' depreciation ' which has not yet bten realized by... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 էջ
...be treated as net income for the purposes of taxation. There is a specific provision for deducting "all losses actually sustained within the year and not compensated by insurance or otherwise." And this is a sufficient indication that losses in immediate contemplation, but not as yet actually... | |
 | Rex Frye - 1921 - 350 էջ
...all charges such as rentals or franchise payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within the United States or its Territories, Alaska, or the District of... | |
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... all losses actually sustained within the year and not compensated by insurance or otherwise... 
