 | United States - 1924 - 260 էջ
...the taxable year and not compensated tor by insurance or otherwise, if incurred in trade or business; (5) Losses sustained during the taxable year and not...compensated for by insurance or otherwise, if incurred in anv transaction entered into for profit, though not connected with the trade or business; hut in the... | |
 | 1924 - 1010 էջ
...income there shall be allowed as deductions : .... 5. Losses sustained during the taxable year. . . .if incurred in any transaction entered into for profit, though not connected with the trade or business; " NY, Laws 1919, c. 627, §§ 353, 360. On a disconnected reading of these sections the petitioner's... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business; (5) Losses sustained during the taxable year and not...connected with the trade or business; but in the case of a nonresident alien individual only if the profit, if such transaction had resulted in a profit, would... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...and not compensated for by insurance or otherwise, if incurred in trade or business; SEC. 214. (a) (5) Losses sustained during the taxable year and not...not connected with the trade or business; but in the ease of a nonresident alien individual only as to such transactions within the United States ; 'S3... | |
 | 1923 - 1096 էջ
...or personal." And among the deductions allowed are "losses sustained during the calendar year, and not compensated for by insurance or otherwise, if...though not connected with the trade or business." The adoption of the Sixteenth Amendment was proclaimed by the Secretary of State on February 25, 1913,... | |
 | John F. Sherwood - 1925 - 206 էջ
...proportionate part of the loss shall be disallowed; (6) Losses sustained during the taxable year of property not connected with the trade or business (but in the case of a nonresident alien individual only property within the United States) if arising from fires, storms,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...taxable year and not compensated for by insurance or otherwise, if incurred in trade or business ; (5) Losses sustained during the taxable year and not...connected with the trade or business; but in the case of a nonresident alien individual only if the profit, if such transaction had resulted in a profit, would... | |
 | United States. Board of Tax Appeals - 1926 - 1616 էջ
...deduction from gross income in an individual tax return of " losses sustained during the taxable year and not compensated for by insurance or otherwise, if...profit, though not connected with the trade or business: * * *." The Commissioner has disallowed the deduction on the ground that the alleged loss was not incurred... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business; (5) Losses sustained during the taxable year and not...connected with the trade or business; but in the case of a nonresident alien individual only if the profit, if such transaction had resulted in a profit, would... | |
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Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business... 
