 | 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... | |
 | 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... | |
 | United States. Internal Revenue Service - 1916 - 200 pages
...in business or trade, but no deduction shall be allowed for any amount paid out for new buildings, permanent improvements or betterments to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | United States. Internal Revenue Service - 1918 - 200 pages
...in business or trade, but no deduction shall be allowed for any amount paid out for new buildings, permanent improvements or betterments to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | 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... | |
 | 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... | |
 | George Edwin Holmes - 1919 - 1048 pages
...§12.) IMPROVEMENTS AND BETTERMENTS. In computing net income no deduction is allowed to corporations for any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate.86 This is a reasonable limitation since amounts... | |
 | 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... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...income, no deductions in income any case shall be allowed for: 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... | |
 | 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... | |
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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. 
