 | Almanacs, American - 1913 - 876 pages
...ALLOWED. All personal, living or family expenses. Taxes assessed against local benefits. All expenses of restoring property or making good the exhaustion thereof for which an allowance has been made. Amounts paid for new buildings, permanent improvements or bettenmuimade to Increase... | |
 | Fire insurance - 1917 - 540 pages
...buildings, permanent improvements, or betterments made to increase the value of any property or estate, and no deduction shall be made for any amount of expense...for which an allowance is or has been made: Provided further, That mutual fire and mutual employers' liability and mutual workmen's compensation and mutual... | |
 | George Fox Tucker - Income tax - 1913 - 296 pages
...value of property were not to be considered in ascertaining amounts to be taxed. 5 Int. Rev. Rec. 154. No deduction shall be made for any amount of expense...thereof for which an allowance is or has been made. It was held under the old acts — That a person was not allowed to improve the property, but was allowed... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 24 pages
...the gross value of the output for the year for which the computation is made, but not including the expense of restoring property or making good the exhaustion...thereof for which an allowance is or has been made 7. The amount received as dividends upon the stock or from the net earnings of any corporation, joint... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...depreciation of property arising out of its use or employment in business, but without deduction for expense of restoring property or making good the exhaustion...thereof for which an allowance is or has been made, and without deduction for any amount paid out for new buildings, permanent improvements or betterments... | |
 | Henry Montefiore Powell, Martin Saxe - Corporations - 1914 - 612 pages
...arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per cent of the gross value at the mine of the output for the...thereof, for which an allowance is or has been made $. 7. Total amount of income derived from dividends on the stock or from the net earnings of corporations,... | |
 | United States - Law - 1914 - 592 pages
...value at the mine of the output for the year for which the computation is made, but no deduction shah 1 be made for any amount of expense of restoring property...an allowance is or has been made: Provided, That no Bettoments, etc., deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | United States - Corporations - 1914 - 132 pages
...value at the mine of the output for the year for which the computation is made, but not including the expense of restoring property or 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... | |
 | United States. Office of Commissioner of Internal Revenue - Taxation - 1914 - 326 pages
...shall be made lor any amount ol expense of restoring property o. making good the exhaustion thereof lor which an allowance is or has been made: Provided, That no deduction shall be allowed lor any amount paid out for new buildings, permanent improvements, or betterments, made to increase... | |
 | Henry Campbell Black - Income tax - 1915 - 936 pages
...arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per cent of the gross value at the mine of the output for the...thereof, for which an allowance is or has been made 7. Total amount of income derived from dividends on the stock or from the net earnings of corporations,... | |
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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... 
