| 1926 - 874 էջ
...from income earned in 1929; (1) All taxes paid except income, inheritance and taxes assessed for local benefits of a kind tending to increase the value of the property assessed. (2) Allows contributions or gifts to be deducted under the same terms and conditions as allowed under... | |
| United States. Board of Tax Appeals - 1927 - 1530 էջ
...(c) by the authority of any State or Territory * » • not including those assessed against local benefits of a kind tending to increase the value of the property assessed * * *. The Commissioner has disallowed the deduction on the ground that the New York transfer tax is... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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... | |
| Eric Louis Kohler - 1927 - 618 էջ
...the United States as is allowed as a credit under section 238, and (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... | |
| Nathan William MacChesney - 1927 - 960 էջ
...24 of Regulations 69, as such capital expenditures. Special assessment "taxes assessed against local benefits of a kind tending to increase the value of the property assessed" are not deductible under Section 214 (a) (3) (C) of the Revenue Act of 1926, and are considered capital... | |
| United States - 1928 - 1164 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... | |
| United States - 1928 - 268 էջ
...individuals. 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, SEC. 234 (a) (3) Taxes paid or accrued within the taxable year except (A) income, war-profits, and... | |
| Virginia - 1928 - 328 էջ
...taxpayer within the taxable year, except income taxes, inheritance taxes, and taxes assessed for local benefits of a kind tending to increase the value of the property assessed. This subsection (c), as hereby amended, shall be in force for the taxable year nineteen hundred and... | |
| Robert Hiester Montgomery - 1920 - 1320 էջ
...without the State to the extent required by the form of return. (Art. 431.) Taxes. — REGULATION. Income taxes and taxes and assessments for benefits...deductible. Estate and inheritance taxes are not deductible. AH other taxes paid or accrued by a nonresident are deductible to the extent that they are connected... | |
| Robert Hiester Montgomery - 1927 - 1510 էջ
...or may not be deductible. — Taxes which may not be deducted include "those assessed against local benefits of a kind tending to increase the value of the property assessed." [Section 214 (a-3-C).] 29 KINDS OF SPECIAL ASSESSMENTS. — A discussion of the deducibility of special... | |
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