 | Rex Frye - 1921 - 350 pages
...by the authority of any foreign country (except income, , war profits and excess profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; Article 133, Regulations No. 45, relating to taxes for local assessments,... | |
 | National City Company - 1921 - 104 pages
...(a) Income, war-profits, and excess-profits taxes imposed by the authority of the United States. (c) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed. In the case of obligors specified in subdivision (b) of section 221 no deduction for the payment of... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...by the authority of i,ny foreign country (except income, war-profits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon the property or business: Provided-, That in the case of obligors specified in subdivision (b)... | |
 | New York (State) - 1921 - 324 pages
...district, municipality, or other taxing subdivision of any state or territory, not including those assessed against local benefits of a* kind tending to increase the value of the property assessed, or, third, by the authority of any foreign government. 4. Losses sustained during the taxable year... | |
 | United States - 1922 - 756 pages
...foreign country or possession of the United States, as is allowed as a credit under section 222, (c) taxes assessed against local benefits of a kind tending...to increase the value of the property assessed, and (d) taxes imposed upon the taxpayer upon his interest as shareholder or member of a corporation, which... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...shall be allowed as deductions: ... (3) Taxes paid or accrued within the taxable year except ... (c) taxes assessed against local benefits of a kind tending to increase the value of the property assessed. . . ." Bui. 3-20-689; 0. D., 373: "Assessments for locaf benefits paid by a tenant for his landlord... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...individual, by the authority of any foreign country (except income, war-profits and excess-profits taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed), upon property or business; (4) Losses sustained during the taxable year and not compensated for by... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...foreign country or possession of the United States as is allowed as a credit under section 238, and (c) taxes assessed against local benefits of a kind tending to increase the value of the property assessed. In the case of obligors specified in subdivision (b) of section 221 no deduction for the payment of... | |
 | Thomas Theodore Goff - 1923 - 344 pages
...personal taxes paid and all taxes on property not used in business or profession, not including those assessed against local benefits of a kind tending to increase the value of the property. Do not include Federal income taxes, taxes imposed upon the taxpayer upon his interest as shareholder... | |
 | Eric Louis Kohler - 1924 - 514 pages
...foreign country or possession of the United States as is allowed as a credit under section 238, and (c) taxes assessed against local benefits of a kind tending to increase the value of the property assessed. In the case of obligors specified in subdivision (b) of section 221 no deduction for the payment of... | |
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States) ; (3) estate, inheritance, legacy, succession and gift taxes; and (4) taxes assessed against local benefits of a kind tending to increase the value of the property assessed... 
