 ... 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 - 1920 - 1052 halaman
...losses actually sustained and charged off within the year and not compensated by insurance or otherwise, f Congress approved August 10, 1017, entitled " An act to provide further for the national the business or trade; (a) in the ca^e of oil and gas wells a reasonable allowance for actual reduction... | |
 | 1920 - 622 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,... | |
 | John F. Sherwood - 1920 - 272 halaman
...be provided for." Basis of Depreciation. (TD 2754, Aug. 23, 1918.) "A reasonable allowance for the wear and tear of property arising out of its use or employment in the business or trade is to be based on the cost of such property or on its fair market price or value... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 halaman
...actually sustained and charged off if it h in 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; * * * Article 159, paragraph 480. Regulations 33, revised, reads as follows:... | |
 | Rex Frye - 1921 - 350 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... | |
 | John Harold Sears - 1922 - 732 halaman
...been included in gross income in a return under this law. Depreciation. A reasonable allowance for the exhaustion, wear, and tear of property, arising out of its use or employment in the trade or business of the taxable. (g) Filing returns, paying taxes, etc. Returns are due on or... | |
 | United States. Federal Power Commission - 1922 - 332 halaman
...purpose of the tax there shall be allowed as deductions: ******* " Seventh. A reasonable allowance for the exhaustion, wear, and tear of property arising out of its use or employment In the business or trade. "Title III— Munition Manufacturer's Tax (p. 781). " SBC. 302. That in computing... | |
 | National Tax Association - 1922 - 622 halaman
...data are to be presented on a separate sheet, (f) An amount representing a reasonable allowance for exhaustion, wear and tear of property arising out of its use or employment in business. The auditor's instructions specifically prohibit the deducting of wear and tear, gasoline... | |
 | Earl Adolphus Saliers - 1915 - 212 halaman
...owned by corporations. 18 In the former case it provides a reasonable allowance for exhaustion and wear and tear of property arising out of its use or employment in the business, not to exceed 5% of the gross value of the output in case of mines. But for corporations... | |
 | 1927 - 1150 halaman
...actually sustained and charged off within the year and not compenstated 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" Section 234 of the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 6336V8pp)... | |
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