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" Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate... "
Journal - Halaman 749
oleh Hawaii. Legislature. Senate - 1917
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Compilation of General Orders, Circulars, and Bulletins of the War ...

United States. War Department - 1916 - 684 halaman
...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,...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 halaman
...value as of that date, no further allowance shall be made. No deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate, and no deduction shall be made for any amount of [74] expense of restoring property or making good...
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University of Illinois Studies in the Social Sciences, Volume 5

1916 - 834 halaman
...deduction shall be allowed for any amount 33Annual Report, Commissioner of Internal Revenue, 1914, p. 14. paid out for new buildings, permanent improvements,...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,...
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Federal Income Tax: A Plain Presentation of the Complex Law for the Benefit ...

Bruce Craven, Reuben Oscar Everett - 1916 - 466 halaman
...which an allowance is or has been made : Provided, That no deductions shall be allowed for any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 halaman
...year on policy and annuity contracts : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate, and no deduction shall be made for any FEDERAL INCOME TAX LAW Income of Mutual Companies Interest Limitation...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 halaman
...as of that date, no further allowance shall be made. 80 No deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate, 81 and no deduction shall be made for any amount of expense of restoring property or making good the...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 halaman
...as of that date, no further allowance shall be made. No deductions shall be allowed for any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion...
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War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War ...

Ewell D. Moore - 1917 - 40 halaman
...sold during the year. (See "Depletion.") Provided that no deduction shall be allowed for any amount paid out for new buildings, permanent improvements...made to increase the value of any property or estate. 3. Interest paid within year on indebtedness (except indebtedness incurred for purchase of obligations...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 halaman
...value as of that date, no further allowance shall be made. No deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 halaman
...value as of that date, no further allowance shall be made. No deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion...
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