 | Irving National Bank, New York - 1921 - 140 pages
...items are not deductible in computing net income? A. (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 making good the... | |
 | United States - 1921 - 642 pages
...etc., ex- /.\*'-r» i i« . » *M peuses. (1) Jrersonal, living, or family expenses; mmS*^ improve" (2) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any Restoring exhausted property or estate; property. (3) Any amount expended in restoring... | |
 | United States. Bureau of Internal Revenue - 1921 - 778 pages
...further provides that in computing net income no deduction shall in any case 1'f allowed 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. It follows that this claim for deduction, in the sum of !?94,275.03,... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 pages
...— COST OF NEW BUILDINGS. ' 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 umdu to increase the value of any property or estate. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF... | |
 | James Hinton Pou - 1922 - 1032 pages
...to 10, inclusive. Items Not Deductible: The following items -are not deductible from gross incomes: (a) Personal living or family expenses. (b) Any amount...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... | |
 | Newfoundland - 1922 - 320 pages
...carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy; (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... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of... | |
 | United States - 1922 - 756 pages
...local benefits of a kind tending to increase the value of the property assessed, and not including any amount paid out for new buildings, or for permanent improvements or betterments made to increase the value of any property. The deduction allowed by this paragraph shall be allowed in the case of... | |
 | United States - 1922 - 1028 pages
...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...the China ITEMS NOT DEDUCTIBLE. Sec. 215. That in computing net income no deduction shall in any case be allowed in respect of — (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... | |
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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... 
