 | 1920 - 36 pages
...the fair market value of the property at the date of the discovery, or within thirty days thereafter. In the case of leases the deductions allowed by this...equitably apportioned between the lessor and lessee; 11. Contributions or gifts made within the taxable year to corporations organized and operated exclusively... | |
 | 1920 - 188 pages
...in all the above cases to be made under rules and regulations to be prescribed by the comptroller. In the case of leases the deductions allowed by this...equitably apportioned between the lessor and lessee. 10. Contributions or gifts made within the taxable year to corporations incorporated by, or associations... | |
 | United States - 1920 - 1052 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the of ten per centum upon the amount, remaining undistributed six months after the end l>e equitably apportioned between the lessor and lessee ; Srance c°m (10) I11 tne case °f insurance... | |
 | 1920 - 502 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the commissioner, with the approval of the secretary. In the case of leases the deductions allowed bv this paragraph shall be equitably apportioned between the lessor and lessee. This section is properly... | |
 | Rex Frye - 1921 - 350 pages
...reasonable allowance in all the above cases to be made under rules and regulalations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee; Articles 234 and 235, relating to determination of fair market value and quantity of timber, added... | |
 | Thomas Sewall Adams - 1921 - 296 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee. This language is repeated, Part II, A, Section 234 (a) (9), applying to corporations. It is under this... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee; * * * ART. 201. Depletion of mines, oil and gas wells; depreciation of improvements. — Sections 214... | |
 | National City Company - 1921 - 104 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...equitably apportioned between the lessor and lessee ;" 102 "(10) In the case of insurance companies (other than life insurance companies), in addition... | |
 | United States - 1921 - 642 pages
...reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In...deductions allowed by this paragraph shall be equitably _. „ apportioned between the lessor and lessee ; Insurance compa- rv . ' , , ... . nies. (10) In... | |
 | New York (State) - 1921 - 324 pages
...all the above cases to be made under rules and regulations to be prescribed by the tax commission. In the case of leases the deductions allowed by this...equitably apportioned between the lessor and lessee. 10. Contributions or gifts made within- the taxable year to corporations or associations operated exclusively... | |
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... such reasonable allowance in all the above cases to be made under rules and regulations to be prescribed by the Commissioner with the approval of the Secretary. In the case of leases the deductions allowed by this paragraph shall be equitably apportioned... 
