 | United States. Court of Claims - 1928 - 760 pages
...by the authority of any foreign country (except income, war-profits, and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon propertv or business." Plaintiffs contend, first, that there was no provision in the revenue act... | |
 | United States. Court of Claims - 1937 - 710 pages
...incurred. Moreover, section 215 (b) of the Revenue Act of 1918 provides that there may be no deduction for any amount paid out for new buildings or for permanent improvements or betterments to increase the value of any property or estate, and, as the asset acquired was a longterm lease, which... | |
 | Philippines - 1986 - 492 pages
...this subsection (relating to credits for taxes of foreign countries) ; (C) Estate and gift taxes; (D) Taxes assessed against local benefits of a kind tending...to increase the value of the property assessed; and (E) Electric energy consumption tax imposed by Batas Pambansa Big. 36. (2) Limitations on deductions.... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...of any state or territory, or municipality • or taxing subdivision thereof, not including 'those assessed against local benefits of a kind tending...to increase the value of the property assessed, and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the case... | |
 | Robert Hiester Montgomery - 1927 - 880 pages
...company had been examined, the fraud would have been discovered. SPECIAL ASSESSMENTS. — Assessments of a kind tending to increase the value of the property assessed should be capitalized. When the proceeds are used to finance transitory services, such as lighting,... | |
 | United States. Internal Revenue Service - 1919 - 168 pages
...Federal taxes (except income, war-profits, and excess-profits taxes), State, and local taxes (except taxes assessed against local benefits of a kind tending...increase the value of the property assessed), and taxo,s imposed by possessions of the United Stales or by foreign countries (except the amount of income,... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...Federal taxes (except income, war profits and excess profits taxes), State and local taxes (except taxes assessed against local benefits of a kind tending...increase the value of the property assessed), and taxes imposed by possessions of the United States or by foreign countries (except the amount of income,... | |
 | National City Company, United States - 1919 - 104 pages
...individual, by the authority of any foreign country (except income, warprofits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; 65. (4) Losses sustained during the taxable year and not compensated for... | |
 | New York (State) - 1919 - 520 pages
...authority of any State or territory, or municipality or taxing subdivision thereof, not including those assessed against local benefits of a kind tending...to increase the value of the property assessed, and (3) by authority of any foreign government. § 360, subd. 3. (i) In general, in the case of mines,... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...individual, by the authority of any foreign country (except income, war-profits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; (4) Losses sustained during the taxable year and not compensated for by... | |
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States); (3) estate, inheritance, legacy, succession, and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed... 
