| North Dakota - 1923 - 634 pages
...case, be allowed in respect to: (1) Personal living or family expenses. J 460 CHAPTER 312 TAXES (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... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 pages
...deduction shall in any case be allowed hi 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... | |
| James Irwin Tucker - 1923 - 360 pages
...expenses. . 232. ITEMS NOT DEDUCTIBLE.-^No deduction from gross income may be made for any amounts paid out for new buildings or for permanent improvements or betterments made to increase the value of any property, or for any amounts expended in restoring property, or in making good the... | |
| Eric Louis Kohler - 1924 - 514 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. Internal Revenue Service - 1924 - 396 pages
...deduction shall ill 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 ma'Kng good... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...Columbia, 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... | |
| 1922 - 1088 pages
...further provides that in computing net income no deduction shall in any case be 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,... | |
| North Carolina - 1925
...deduction shall in any case be allowed in respect of: (a) Personal, living, or family expenses. (6) 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 for which an allowance... | |
| John F. Sherwood - 1925 - 206 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... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 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... | |
| |