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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 Code of Federal Regulations of the United States of America - Page 201
1971
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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - 1919 - 24 pages
...permanent improvements or betterments made to increase the value of any property or estate; (c) any amount expended in restoring property or in making...thereof, for which an allowance is or has been made ; (d) premiums paid on any life insurance policy covering the life of any officer, employe or person...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...permanent improvements or betterments made to increase the value of any property or estate: (c) Any amount expended in restoring property or in making...thereof for which an allowance is or has been made; or (d) Premiums paid on any life insurance policy covering the life of any officer or employee, or...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...permanent improvements or betterments made to increase the value of any property or estate ; 3. Any amount expended in restoring property or in making...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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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...permanent improvements or betterments made to increase the value of any property or estate; (c) Any amount expended in restoring property or in making...thereof for which an allowance is or has been made; or (d) Premiums paid on any life insurance policy covering the life of any officer or employee^ or...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...permanent improvements or betterments made to increase the value of any property or estate; 78. (c) Any amount expended in restoring property or in making...thereof for which an allowance is or has been made; or 79. (d) Premiums paid on any life insurance policy covering the life of any officer or employee,...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 pages
...permanent improvements or betterments made to increase the value of any property or estate ; (c) any amount expended in restoring property or in making...thereof, for which an allowance is or has been made; or (d) premiums paid on any life insurance policy covering the life of any officer or employee, or...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - 1919 - 520 pages
...permanent improvements or betterments made to increase the ^alue of any property or estate; (c) any amount expended in restoring property or in making...thereof, for which an allowance is or has been made; (d) premiums paid Comptroller [Vol. 20] on any life insurance policy covering the life of any officer,...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...permanent improvements or betterments made to increase the value of any property or estate ; 3. Any amount expended in restoring property or in making...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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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc - 1919 - 640 pages
...permanent improvements or betterments made to increase the value of any property, or for any amounts expended in restoring property or in making good the exhaustion thereof for which an allowance for depreciation or depletion or other allowance is or has been made, or for any amounts paid for premiums...
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Public Accounting and Auditing...

John F. Sherwood - 1920 - 272 pages
...(c) "That in computing net income no deduction shall in any case be allowed in respect of — "Any amount expended in restoring property or in making...thereof for which an allowance is or has been made." (Reg. No. 33, 1918, f 432.) "The cost of incidental repairs which neither add to the value of the property...
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