 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 749oleh Hawaii. Legislature. Senate - 1917Tampilan utuh - Tentang buku ini
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...and the amount paid out for usual and ordinary repairs. No deduction !shall be made for any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate. SEC. 10. And be it further enacted, That the tax hereinbefore provided shall be assessed upon the gains,... | |
 | United States. Supreme Court - 1926 - 810 halaman
...use or employment in the business . . . 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 amount of expense of restoring property or making good the exhaustion... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 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. Section II G (b) of the revenue act of 1913 relating to corporations provides in part as follows: (b)... | |
 | United States. Board of Tax Appeals - 1933 - 1616 halaman
...for which the computation is made * * * provided, that no deduction shall be allowed for any amount paid out for new buildings, permanent improvements...to increase the value of any property or estate." The Revenue Acts of 1916 and 1918 contain similar provisions but omit the 5 per centum limitation.... | |
 | Oklahoma - 1915 - 814 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. Computing Tax — Graduated Tax. Section 7. There is hereby levied annually a tax foi the current expenses... | |
 | United States. Internal Revenue Service - 1915 - 464 halaman
...making good the exhaustion thereof, for which an allowance is or has been made, nor for any amount paid for new buildings, permanent improvements, or betterments,...made to increase the value of any property or estate. the mine" de- ^ O j October 3, 1913, prescribing a limit to the amount which may be deducted in the... | |
 | 1914 - 318 halaman
...property or making good the exhaustion thereof, for which an allowance has been made — amounts paid for new buildings, permanent improvements or betterments...made to increase the value of any property or estate. Exemptions. Exemptions are allowed as follows — interest upon the obligations of a state or of any... | |
 | Richard J. Joseph - 2004 - 236 halaman
...to the year for which income is estimated: Provided, That no deduction shall be made for any amount paid out for new buildings, permanent improvements,...of any property or estate: Provided further, That only one deduction of four thousand dollars shall be made from the aggregate income of all the members... | |
 | 1912 - 908 halaman
...otherwise, and debts ascertained to be worthless: Provided, That no deduction shall be made for any amount paid out for new buildings, permanent improvements,...of any property or estate: Provided further, That only one deduction of five thousand dollars shall be made from the aggregate income of all the members... | |
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