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" Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or... "
The Code of Federal Regulations of the United States of America - Halaman 384
1998
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Fire Insurance Laws, Taxes and Fees

1917 - 540 halaman
...property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided further, That mutual fire and mutual employers' liability and mutual workmen's compensation...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - 1913 - 296 halaman
...the year for which the computation is made, but not including the expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made 7. The amount received as dividends upon the stock or from the net earnings of any corporation, joint...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 halaman
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the 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...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 halaman
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the 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 improvements,...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 160 halaman
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the 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 improvements,...
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Hand Book of the United States Tariff: Containing the Tariff Act of 1913 ...

Vandegrift, F.B., & Co - 1913 - 1012 halaman
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the 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 improvements,...
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Salaries, Rents, Etc. and the Income Tax: A Review and Copy of the Treasury ...

Old Colony Trust Company (Boston, Mass.) - 1913 - 24 halaman
...the year for which the computation is made, but not including the expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made 7. The amount received as dividends upon the stock or from the net earnings of any corporation, joint...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 126 halaman
...computation is made ; but no deduction shall be made for any amount of expense of restoring property or making good the 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 improvements,...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 halaman
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the 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 improvements,...
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The Taxation of Corporations in New York: With Forms, and an Appendix ...

Henry Montefiore Powell, Martin Saxe - 1914 - 612 halaman
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof, for which an allowance is or has been made $. 7. Total amount of income derived from dividends on the stock or from the net earnings of corporations,...
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