 | United States. Supreme Court - 1917 - 780 pages
...ought to be treated as net income for purposes of taxation. There is a specific provision for deducting "all losses actually sustained within the year and not compensated by insurance or otherwise." And this is a sufficient indication that losses in immediate contemplation, but not as yet actually... | |
 | United States. Court of Claims - 1919 - 740 pages
...franchise payments, required to be made as a condition to the continued use or possession of property. (Second.) All losses actually sustained within the...not compensated by insurance or otherwise, including reasonable allowance for depreciation of property, if any. (Third.) Interest actual!}7 paid within... | |
 | 1925 - 1112 pages
...or other payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the...mines a reasonable allowance for depletion of ores and nil other natural deposits, not to exceed 5 per centum of the gross value at the mine of the output... | |
 | 1920 - 2100 pages
...the income of such • * * insurance cornpauy, received within the year from all sources, * * • (2) all losses actually sustained within the year and...Including a reasonable allowance for depreciation of property, if any. * * * » rpjje statutory requirements for annual return require statement of "the... | |
 | 1921 - 1056 pages
...the year In the maintenance and operation of its business and properties, Including rentals, etc., "(second) all losses actually sustained, within the...insurance or otherwise, including a reasonable allowance lor depreciation by use, wear and tear of property, if any." In the case of Mutual Benefit Insurance... | |
 | 1913 - 502 pages
...franchise payments, required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the...including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within... | |
 | 1917 - 540 pages
...taking title, or in which it has no equity. "Second. All losses actually sustained and charged off within the year and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade;... | |
 | United States - 1909 - 140 pages
...franchise payments, required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the...including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within... | |
 | California - 1909 - 912 pages
...franchise payments, required to be made as a condition to the continued use or possession of property ; (second) all losses actually sustained within the...including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within... | |
 | United States - 1909 - 184 pages
...franchise payments, required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the...including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within... | |
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... a reasonable allowance for depreciation by use, wear and tear of property, if any... 
