 | 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... | |
 | 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 improvements or betterments made to increase the value of any property or estate. Richard R. Doerschuck v. United States. — United States District... | |
 | 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 improvements or betterments made to increase the value of any property or estate; (c) any amount expended in restoring property or in making good... | |
 | 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 improvements or betterments made to increase the value of any property or estate" is an item not deductible. So far as the bill itself is concerned,... | |
 | 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 improvements or betterments made to increase the value of any property or estate " is an item not deductible. So far as fhe bill itself is concerned,... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...be claimed. (Question 46, 1918 Income Tax Primer.) Items not deductible: permanent improvements. 2. Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; (Source: Fed. Rev. Act 1918, I 215 6.) Items not deductible: restoring... | |
 | Ewell D. Moore - 1919 - 44 pages
...a source in the US ITEMS WHICH CANNOT BE DEDUCTED: (Sec. 215). Personal, living or family expenses; Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; Any amount expended in restoring property or in making good its... | |
 | National City Company, United States - 1919 - 104 pages
...shall in any case be allowed in respect of — 76. (a) Personal, living, or family expenses; 77. (b) Any amount paid out for new buildings or for 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... | |
 | New York (State) - 1919 - 520 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 improvements or betterments made to increase the ^alue of any property or estate; (c) any amount expended in restoring property or in making good... | |
 | Alabama - 1919 - 1476 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 improvements or betterments made to increase the value of any property or estate ; (c) any amount expended in restoring property or in making good... | |
| |
Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3. 
