 | Hawaii. Legislature. Senate - 1917 - 1434 pages
...by insurance, or losses other wise actually incurred, and including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in a business or trade; provided, however, that in no case shall such depreciation exceed the amount actually... | |
 | United States. Court of Claims - 1928 - 760 pages
...Kernachan, 592. XXV. The deduction authorized from gross income of " a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade" applies to patent license contracts from which, and the licenses authorized... | |
 | 1913 - 876 pages
...charged off during the year. THE INCOME TAX — Continued. A reasonable allowance for the exhaustion or wear and tear of property arising out of Its use or employment In business, not to exceed, in the case of mini's. "• per cent of the gross value at the mine of the output for... | |
 | 1917 - 540 pages
...United States 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 ; (a) * * *; (b) * * *; and (c) in the case of insurance companies, the net addition,... | |
 | 1919 - 528 pages
...income of corporations and provided tax-exempt deductions as follows: "a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade." In the matter of depletion, oil and gas wells were for the first time specifically... | |
 | Albert Bushnell Hart - 1914 - 922 pages
...actually ascertained to be worthless and charged off during the year : also a reasonable allowance for the exhaustion, wear and tear of property arising out of Its use or employment In the business, but not for the expense of restoration or permanent Improvement of property. Dividends... | |
 | Downing, R. F., & co - 1913 - 686 pages
...ascertained to be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the... | |
 | Albert Henry Walker - 1913 - 126 pages
...ascertained to be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...ascertained to be worthless and charged off within the year ; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the... | |
 | United States - 1913 - 160 pages
...ascertained to be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the... | |
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... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business... 
