 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...foreign country (except income, war-profits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; (4) Losses sustained during the taxable year and not compensated for by... | |
 | Thomas Theodore Goff - 1923 - 344 էջ
...all taxes on property not used in business or profession, not including those assessed against local benefits of a kind tending to increase the value of the property. Do not include Federal income taxes, taxes imposed upon the taxpayer upon his interest as shareholder... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...war-profits, and excess-profits taxes), State and local taxes (except taxes assessed against local benefits of a kind tending to increase the value of the property assessed), and taxes imposed by possessions of the United States or by foreign countries (except the amount of... | |
 | Eric Louis Kohler - 1924 - 514 էջ
...of the United States, as is allowed as a credit under section 222, (c) taxes assessed against local benefits of a kind tending to increase the value of the property assessed, and (d) taxes imposed upon the taxpayer upon his interest as shareholder or member of a corporation,... | |
 | John F. Sherwood - 1925 - 206 էջ
...or with respect to the real estate owned by the company, not including taxes assessed against local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...foreign country (except income, war-profits and excess-profits taxes, and taxes assesed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; SEC. 214. (a) (4) Losses sustained during the taxable year and not compensated... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...of the United States, as is allowed as a credit under section 222, (C) taxes assessed against local benefits of a kind tending to increase the value of the property assessed, and (D) taxes imposed upon the taxpayer upon his interest as shareholder of a corporation, which are... | |
 | 1925 - 798 էջ
...profit taxes imposed by the United States; (b) certain foreign taxes; (c) taxes assessed against local benefits of a kind tending to increase the value of the property assessed; and (d) taxes imposed upon the taxpayers upon his interest as a shareholder of a corporation which... | |
 | Prentice-Hall, Inc - 1925 - 572 էջ
...expenses ; (b) interest ; (c) property or business taxes, not including those assessed against local benefits of a kind tending to increase the value of the property; federal income taxes are also deductible to the extent such taxes represent a tax paid on income taxable... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...as a credit under section 238, and 410 CASES ON FEDERAL TAXATION7 (C) taxes assessed against local benefits of a kind tending to increase the value of the property assessed. In the case of obligors specified in subdivision (b) of section 221 no deduction for the payment of... | |
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States); (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed... 
