 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...deduction shall in any case be allowed in respect of — (a) Personal, living, or family expenses; (b) Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate; (c) Any amount expended in restoring property or in making good the exhaustion thereof for which an... | |
 | 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...betterments made to increase the value of any property, or for any amounts expended in restoring property, or in making good the exhaustion thereof for which... | |
 | Eric Louis Kohler - 1924 - 514 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...thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering the life of any officer or employee, or... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...215. ART. 581. Items not deductible. — No deduction from gross income may be made for any amounts paid out for new buildings or for permanent improvements...betterments made to increase the value of any property, or for any amounts expended in restoring property or in making good the exhaustion thereof for which an... | |
 | 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...thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering the life of any officer or employee, or... | |
 | John F. Sherwood - 1925 - 206 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...thereof for which an allowance is or has been made; or (4) Premiums paid on any life insurance policy covering the life of of any officer or employee,... | |
 | 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...made to increase the value of any property or estate. (c) Any amount expended in restoring property for which an allowance is or has been made. (d) Premiums... | |
 | 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...made to increase the value of any property or estate. It follows that this claim for deduction, in the sum of $94.275.03, or any part thereof, cannot be... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...deduction shall in any case be allowed in respect of— (a) Personal, living, or family expenses ; (b) Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate ; (c) Any amount expended in restoring property or in making good the exhaustion thereof for which... | |
 | United States. Board of Tax Appeals - 1926 - 1508 pages
...: That in computing net Income no deduction shall in any case be allowed in respect of * • * (b) Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate. The taxpayer makes the contention that the agreement which it made with the JM Colman Co. for the occupancy... | |
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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... 
