| United States - 1920 - 1054 pages
...1066.] SEC. 215. Items not deductible. That in computing net income no deduction shall in any case be allowed in. respect of โ (a) Personal, living,...for permanent improvements or betterments made to inc.repse\the, tfahie of any property or estate ; ._ .. (d)'Pre.biram"s 'paid on any life insurance... | |
| George Edwin Holmes - 1920 - 1186 pages
...the Secretary. ITEMS NOT DEDUCTIBLE Sec. 215. That In computing net income no deduction shall in any allowed in respect of โ (a) Personal, living, or...amount paid out for new buildings or for permanent impi or betterments made to increase the value of any property or estate; (c) Any amount expended in... | |
| Harris, Forbes & Co., New York - 1920 - 110 pages
...no deduction shall in any case be allowed in respect of: 1. Personal, living, or family expenses; 2. Any amount paid out for new buildings or for permanent improvements or betterments' made to increase the value of any property or estate; 3. Any amount expended in restoring property or in making good... | |
| 1920 - 188 pages
...no deduction shall in any case be allowed in respect of: 1. Personal, living, or family expenses; 2. Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate ; 3. Any amount expended in restoring property or in making good... | |
| National Tax Association - 1921 - 76 pages
...accordingly. Sec. 307. Items not deductible. In computing net income no deduction shall in any case be allowed in respect of : (a) Personal, living or...permanent improvements or betterments, made to increase the value of any property or estate ; (c) Any amount expended in restoring property for which an allowance... | |
| Louisiana (State). Assessment and Taxation Commission - 1921 - 294 pages
...accordingly. Sec. 307. Items not deductible. In computing net income no deduction shall in any case be allowed in respect of: (a) Personal, living or...permanent improvements or betterments, made to increase the value of any property or estate; (c) Any amount expended in restoring property for which an allowance... | |
| Alzada Comstock - 1921 - 260 pages
...accordingly. Sec. 307. Items not deductible. In computing net income no deduction shall in any case be allowed in respect of: (a) Personal, living or...permanent improvements or betterments, made to increase the value of any property or estate ; (c) Any amount expended in restoring property for which an allowance... | |
| United States. Internal Revenue Service - 1921 - 348 pages
...573. ^ ITEMS NOT DEDUCTIBLE. SEC. 215. That in computing net income no deduction shall in any case be allowed in respect of โ (a) Personal, living,...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... | |
| Rex Frye - 1921 - 350 pages
...obsolescence; ITEMS NOT DEDUCTIBLE. SEC. 215. That in computing net income no deduction shall in any case be allowed in respect ofโ (a) Personal, living,...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... | |
| New York (State) - 1921 - 324 pages
...no deduction shall in any case be allowed in respect of: 1. Personal, living, or family expenses; 2. Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate; 3. Any amount expended in restoring property or in making good... | |
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