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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... "
North Carolina Corporation Code, Annotated: Containing the Statutes ... - Page 457
by James Hinton Pou - 1922 - 1021 pages
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - 1922 - 1102 pages
...Revenue for his decision. No deduction as expenses is allowed by the law in any case in respect of any amount paid out for new buildings, or for permanent...made to increase the value of any property or estate. Richard R. Doerschuck v. United States. — United States District Court (TD 3170). A dividend paid...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...must not exceed the average paid out for such purposes for the preceding five years. Amounts expended for permanent improvements or betterments, made to increase the value of any property or estate, cannot be deducted. Suling, 1 IRR 140. Repairs must be distinguished from permanent improvements. The...
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Digest of Decisions and Regulations Made by the Commissioner of Internal ...

United States. Internal Revenue Service - 1906 - 310 pages
...deducted not to exceed the average paid out for such expenses during five preceding years. Expenses for permanent improvements or betterments made to increase the value of any property or estate can not be deducted. If a farmer buys stock in 1862 for $500 and sells the same for $1,000 in 1864,...
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - 1919 - 24 pages
...section 361 that no deduction shall be allowed in respect of (a) personal, living or family expenses; (b) any amount paid out for new buildings or for permanent...made 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...
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...would probably accomplish what I have to present. But I will add that in section 215, clause (b), " any amount paid out for new buildings or for permanent...made to increase the value of any property or estate " is an item not deductible. So far as fhe bill itself is concerned, one clause practically contradicts...
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To Provide Revenue for War Purposes: Hearings Before the Committee on ...

United States. Congress. Senate. Committee on Finance - 1918 - 660 pages
...would probably accomplish what I have topresent. But I will add that in section 215, clause (b), " any amount paid out for new buildings or for permanent...made to increase the value of any property or estate" is an item not deductible. So far as the bill itself is concerned, one clause practically contradicts...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...Items not deductible. In computing net income no deduction shall in any case be allowed in respect of : 1. Personal, living, or family expenses; 2. Any amount...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...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...may be claimed. (Question 46, 1918 Income Tax Primer.) Items not deductible: permanent improvements. 2. Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate; (Source: Fed. Rev. Act 1918, I 215 6.) Items not deductible: restoring property. 3. Any amount expended...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 pages
...income, no deductions in income any case shall be allowed for: Personal, living or family expenses. Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate. Any amount expended in restoring property or making good the exhaustion thereof for which an allowance...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...deduction shall in any case be allowed in respect of — . (a) Personal, living, or family expenses; (b) Any amount paid out for new buildings or for permanent...made 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...
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