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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 ; 3. Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or... "
Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ... - Page 44
by Real Estate Board of New York - 1920 - 92 pages
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Law and Regulations Relative to the Tax on Income of Individuals ...

United States - 1914 - 132 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - 1914 - 1382 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...
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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - 1914 - 88 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...
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The Taxation of Corporations in New York: With Forms, and an Appendix ...

Henry Montefiore Powell, Martin Saxe - 1914 - 612 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof, for which an allowance is or has been made $. 7. Total amount of income derived from dividends on the stock or from the net earnings of corporations,...
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Statutes of the United States of America

United States - 1914 - 592 pages
...computation is made, but no deduction shah 1 be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, That no Bettoments, etc., deduction shall be allowed for any amount paid out for new buildings,...
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Commercial Law: A Treatise for Business Men on the Law Applicable to ...

Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements,...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 936 pages
...computation is made, but no deduction .shall be made for any amount of expense of restoring property or making good the exhaustion thereof, for which an allowance is or has been made 7. Total amount of income derived from dividends on the stock or from the net earnings of corporations,...
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Lessons in Business: A Complete Compendium of how to Do Business by the ...

Edward Thomas Roe - 1916 - 518 pages
...computation is made; but no deduction shall be made for any amount of expense of restoring property, or making good the exhaustion thereof, for which an allowance is or has been made. Expenses for medical attendance, store accounts, family supplies, wages of domestic servants, cost...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: Provided further, That mutual fire and mutual employers' liability and mutual workmen's compensation...
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University of Illinois Studies in the Social Sciences, Volume 5

1916 - 834 pages
...computation is made, but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made; Provided, That no deduction shall be allowed for any amount 33Annual Report, Commissioner of Internal...
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