 ... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business...  Journal - Halaman 748oleh Hawaii. Legislature. Senate - 1917Tampilan utuh - Tentang buku ini
 | United States, Guaranty Trust Company of New York - 1918 - 144 halaman
...actually ascertained to be worthless and charged off within the year; Seventh. A reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade; Eighth, (a) In the case of oil and gas wells a reasonable allowance for actual... | |
 | Roy Bernard Kester - 1918 - 830 halaman
...United States, for the purpose of the tax there shall be allowed as deduction a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade. No deduction shall be allowed for any amount paid out for new buildings, perrnanent... | |
 | United States. Internal Revenue Service - 1918 - 200 halaman
...item. 35 Under paragraph 7 of section 5 (a), act of 1916, providing for " a reasonable allowance for the exhaustion, wear, and tear of property arising out of its use 'or employment * * *," there may be claimed a reasonable allowance for depreciation on farm buildings (other than... | |
 | United States. Internal Revenue Service - 1916 - 200 halaman
...item. 35 Under paragraph 7 of section 5 (a), act of 1916, providing for " a reasonable allowance for the exhaustion, wear, and tear of property arising out of its use or employment * * *," there may be claimed a reasonable allowance for depreciation on farm buildings (other than... | |
 | United States. Internal Revenue Service - 1918 - 52 halaman
...fundamental principles must be taken into 'consideration: (a) Only such depreciation as results from exhaustion, wear and tear of property, arising out of its use or employment in business or trade, can be claimed. Depreciation in the value of a home or any article of property,... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 halaman
...losses actually sustained and charged off within the year and uot compensated by insurance or otherwise, including a reasonable allowance for the exhaustion,...of property arising out of its use or employment in the business or trade; ta) in the case of oil and gas wells a reasonable allowance for actual reduction... | |
 | Lewis Levitzki Lorwin - 1919 - 152 halaman
...losses actually sustained and charged off within the year and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion,...of property arising out of its use or employment in the business or trade In the case of mines a reasonable allowance for depletion thereof not to exceed... | |
 | George Edwin Holmes - 1919 - 1048 halaman
...of its use or employment in the business or trade," and to corporations a deduction of "all losses including a reasonable allowance for the exhaustion,...of property arising out of its use or employment in the business or trade." Tangible Property Subject to Wear and Tear. Depreciation as an allowable deduction... | |
 | United States - 1920 - 1064 halaman
...business or trade conducted by it within the United States and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion,...of property arising out of its use or employment in the business or trade; (a) and in the case of oil and gas wells a reasonable allowance for actual reduction... | |
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