 | 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... | |
 | 1923 - 1282 pages
...expenses "in carrying on any trade or business." Section 361 of the Tax Law specifically provides that in computing net income no deduction shall in any case be allowed in respect of "personal, living, or family expenses." It is not necessary for us to decide in this case whether the... | |
 | North Carolina - 1923 - 730 pages
...under rules and regulations prescribed by the Commissioner of Revenue. SEC. 307. Items not deductible. In computing net income no deduction shall In any case be allowed in respect of : (n) Personal, living, or family expenses. 132 (6) Any amount paid out for new buildings or for permanent... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...credit allowed by this subdivision shall be determined as follows: ITEMS NOT DEDUCTIBLE. Sec. 235. That in computing net income no deduction shall in any case be allowed in respect of any of the items specified in section 215. CREDITS ALLOWED. Sec. 236. That for the purpose only of... | |
 | North Dakota - 1923 - 634 pages
...paid at the source shall be deducted from the amount of tax due. Sec. 20. ITEMS NOT DEDUCTIBLE.) That in computing net income, no deduction shall, in any case, be allowed in respect to: (1) Personal living or family expenses. J 460 CHAPTER 312 TAXES (2) Any amount paid out for new... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...same manner as in the case of a nonresident alien individual. ITEMS NOT DEDUCTIBLE SEC. 215. (a) That in computing net income no deduction shall in any case be allowed hi respect of — (1) Personal, living, or family expenses; (2) Any amount paid out for new buildings... | |
 | Mississippi - 1924 - 828 pages
...paid within the taxable ear on policy and annuity contracts. Items not deductible. Sec. 13. (a) That in computing net income no deduction shall in any...expenses. (2) Any amount paid out for new buildings or permanent improvements or betterments made to increase the value of any property or estate except in... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...see sections 243 (2), 245(c),246(a) (2), and 247 (b). ITEMS NOT DEDUCTIBLE BY CORPORATIONS SEC. 235. In computing net income no deduction shall in any case be allowed in respect of any of the items specified in section 215. ART. 581. Items not deductible. — No deduction from gross... | |
 | Eric Louis Kohler - 1924 - 514 pages
...Commissioner with the approval of the Secretary. ITEMS NOT DEDUCTIBLE BY CORPORATIONS Sec. 235. That in computing net income no deduction shall in any case be allowed in respect of any of the items specified in section 215. CREDITS ALLOWED CORPORATIONS Sec. 236. That for the purpose... | |
 | 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... | |
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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. 
