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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 Income Tax Under United States and Massachusetts Law - Página 64
de Frank A. North - 1917 - 155 páginas
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Internal Revenue Laws of the Philippine Islands in Force and Effect July 1, 1921

Philippines - 1921 - 124 páginas
...new buildings, permanent improvements, or betterments, made to increase the value of any property, and no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made. Ninth. Contributions or gifts actually paid or made within the year to corporations or associations...
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Pamphlets, Volumes 45-46

Irving National Bank, New York - 1921 - 140 páginas
...improvements or betterments made to increase the value of any property or estate. (3) Any amount expended in restoring property or making good the exhaustion thereof for which an allowance is or has been made. (4) Premiums paid on any life insurance policy, covering the life of any officer or employee, or of...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

New York (State) - 1921 - 324 páginas
...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 has been made ; or 4. Premiums paid on any life insurance policy, covering the life of any officer or employee, or...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 páginas
...increase the value of any property or estate; . (c) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made; or (d) Premiums paid on any life insuranee policy covering the life of any officer or employee, or....
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Statutes of the United States of America

United States - 1921 - 642 páginas
...Restoring exhausted property or estate; property. (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made; Life insurance tor or employees. (4) Premiums paid on any life insurance policy covering the life of...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 páginas
...108 (2) Any amount paid out for new buildings 109 (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made, or 110 (4) Premiums paid on any life insurance policy covering the life of any officer or employee,...
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Annual Report - Federal Power Commission

United States. Federal Power Commission - 1922 - 332 páginas
...exhaustion, wear, and tear of property arising out of its use or employment in the business, * * * but no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made." * * • ACT OF SEPTEMBER 8, 1916 (39 8TAT. TBS), REVENUE AOT. " SEC. 5. * * * "(a) For the purpose...
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Virginia Tax Laws, 1922: With Sections of the Code and Acts of ..., Volume 287

Virginia - 1922 - 350 páginas
...cost in cash or the equivalent of cash ; but no deduction shall be made for any amount of expenses of restoring property or making good the exhaustion...thereof for which an allowance is or has been made ; and no deductions shall be allowed for any amount paid for books, tools, instruments, machinery,...
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Pollard's Supplement to the Code of Virginia, 1922: Containing All Statutes ...

Virginia - 1922 - 1356 páginas
...its cost in cash or the equivalent of cash; but no deduction shall be made for any amount of expenses of restoring property or making good the exhaustion...thereof for which an allowance is or has been made ; and no deductions shall be allowed for any amount paid for books, tools, instruments, machinery,...
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Acts of the Honourable Commission of Government of Newfoundland

Newfoundland - 1922 - 320 páginas
...to increase the value of any property or estate; (c) any amount expended in restoring property or in making good the exhaustion thereof, for which an allowance is or has been made. (3) In determining the income no deduction shall be allowed in respect of personal or living expenses...
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