 | 1939 - 1030 pages
...possessions of the United 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 ; but this paragraph shall not exclude the allowance as a deduction of so much of such taxes as is... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...tear of property, including a reasonable allowance for obsolescence. (C) Real Estate Expenses. — Taxes and other expenses paid during the taxable year...the real estate owned by the company, not including tases assessed against local benefits of a kind tending to increase the value of the property assessed,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...extent the benefits of section 131; (D) estate, inheritance, legacy, succession, and gift taxes; (E) taxes assessed against local benefits of a kind tending to increase the value of the property assessed; but this paragraph shall not exclude the allowance as a deduction of so much of such taxes as is properly... | |
 | Philippines - 1945 - 1064 pages
...(relating to credit for taxes of foreign countries) ; ((-•') Estate, inheritance and gift taxes; and (D) Taxes assessed against local benefits of a kind tending to increase the value of the property assessed. (2) Limitations on deductions. — (A) In the case of a nonresident alien individual and a foreign... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...extent the benefits of section 131; (D) estate, inheritance, legacy, succession, and gift taxes; (E) taxes assessed against local benefits of a kind tending to increase the value of the property assessed; but this paragraph shall not exclude the allowance as a deduction of so much of such taxes as is properly... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...extent the benefits of section 131; (D) estate, inheritance, legacy, succession, and gift taxes; (E) taxes assessed against local benefits of a kind tending to increase the value of the property assessed; but this paragraph shall not exclude the allowance as a deduction of so much of such taxes as is properly... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...excess profits, sales, use, admission, utility bill, cigarette, inheritance, and estate taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed. (4) LOSSES. — Losses sustained during the taxable year and not compensated for by insurance or otherwise... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...excess profits, sales, use, admission, utility bill, cigarette, inheritance, and estate taxes, and taxes assessed against local benefits of a kind tending to increase the value of the property assessed. (4) LOSSES. — Losses sustained during the taxable year and not compensated for by insurance or otherwise—... | |
 | 1971 - 744 pages
...Income with respect to which It relates. (g) Taxes for local benefits. Excepta» provided in § 1.164-4, taxes assessed against local benefits of a kind tending to increase the value of the property assessed. [Т.О. 6780. 29 VS.. 18146, Dec 22, 1964] § 1.164—3 Definitions and special rules. For purposes... | |
 | 1970 - 750 pages
...income with respect to which it relates. (g) Taxes for local benefits. Except as provided in § 1.164-4, taxes assessed against local benefits of a kind tending to increase the value of the property assessed. [TD 6780, 29 FR 18145, Dec 22, 1964) § 1.164—3 Definitions and special rules. For purposes of section... | |
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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... 
