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" Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate... "
The Quarterly Journal of Economics - Page 225
edited by - 1895
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Journal

Hawaii. Legislature. Senate - 1917 - 1434 pages
...shown by and as written off the books. " 'Provided, that no deduction shall be made for any amounts paid out for new buildings, permanent improvements...any property or estate. " 'Provided, further, that no deduction shall be made for personal or family expenses, the exemption of fifteen hundred dollars...
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Acts Passed at the First Session of the 1st Congress - 3d Session of the ...

United States - 1865 - 216 pages
...exceeding the average paid out for such purposes for the preceding five years, Bhall he deducted, but no deduction shall be made for any amount paid out...increase the value of any property or estate : Provided, That in cases where the salary or other compensation paid to any person in the employment or service...
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The Merchants' Magazine and Commercial Review, Volume 52

1865 - 506 pages
...exceeding the average paid out for such purposes for the preceding five years, shall be deducted, but no deduction shall be made for any amount paid out...increase the value of any property or estate : Provided, That in cases where the salary or other compensation paid to any person in the employment or service...
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The Merchants' Magazine and Commercial Review, Volume 52

1865 - 430 pages
...exceeding the average paid out for such purposes for the preceding five years, shall be deducted, but no deduction shall be made for any amount paid out...increase the value of any property or estate : Provided, That in cases where the salary or other compensation paid to any person in the employment or service...
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Merchants' Magazine and Commercial Review, Volumes 52-53

1865 - 1006 pages
...exceeding the average paid out for snch purposes for the preceding five years, shall be deducted, but no deduction shall be made for any amount paid out...made to increase the value of any property or estate: Prodded, That in cases where the salary or other compensation paid to any person in the employment...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 pages
...occupied as a residence for himself or his family; the amount paid out for usual or ordinary repairs : Provided, That no deduction shall be made for any...made to increase the value of any property or estate : And provided, further, That only one deduction of one thousand dollars shall be made from the aggregate...
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The Statutes at Large, Treaties, and Proclamations of the United ..., Volume 14

United States - 1868 - 1026 pages
...residence for himself or his family ; the amount paid out Proviso. for usual or ordinary repairs : Provided, That no deduction shall be made for any...paid out for new buildings, permanent improvements or bettermentĀ«, made to increase the value of any property or estate : And be made from the aggregate...
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An Analytical Digest of the Laws of the United States, Volume 2

Frederick Charles Brightly - 1869 - 680 pages
...occupied as a. residence for himself or his family ; the amount paid out for usual or ordinary repairs : ightly : And provided further, That only one deduction of one thousand dollars shall be made from the aggregate...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 157

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1895 - 766 pages
...sales of real estate purchased within two years previous to the year for which income is estimated : Provided, That no deduction shall be made for any amount paid out for new buildings, permanent imStatement of the Case. be apportioned among the several States which may be included within this...
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Democratic Campaign Book: Congressional Election 1894

Democratic Congressional Committee (U.S.) - 1894 - 248 pages
...matter how created and chased within two years previous to the year for which income is estimated: Provided, That no deduction shall be made for any...increase the value of any property or estate: Provided farther, That only one deduction of four thousand dollars shall be made from the aggregate income of...
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