 | 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... | |
 | 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... | |
 | 1917 - 540 pages
...property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided further, That mutual fire and mutual employers' liability and mutual workmen's compensation... | |
 | 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,... | |
 | George Fox Tucker - 1913 - 296 pages
...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... | |
 | Downing, R. F., & co - 1913 - 686 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | United States - 1913 - 160 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | United States - 1913 - 454 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent... | |
 | Albert Henry Walker - 1913 - 126 pages
...computation is made ; but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made. Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,... | |
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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... 
