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... Regulations No. 33 (rev.) - Page 15by United States. Internal Revenue Service - 1918 - 199 pagesFull view - About this book
| Almanacs, American - 1913 - 876 pages
...ALLOWED. All personal, living or family expenses. Taxes assessed against local benefits. All expenses of restoring property or making good the exhaustion thereof for which an allowance has been made. Amounts paid for new buildings, permanent improvements or bettenmuimade to Increase... | |
| Fire insurance - 1917 - 540 pages
...be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate, and...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... | |
| Albert Henry Walker - Corporations - 1913 - 126 pages
...centum of the gross value at the mine of the output for the year for which the computation is made ; but no deduction shall be made for any amount of expense...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... | |
| Downing, R. F., & co - Tariff - 1913 - 686 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...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... | |
| George Fox Tucker - Income tax - 1913 - 296 pages
...value of property were not to be considered in ascertaining amounts to be taxed. 5 Int. Rev. Rec. 154. No deduction shall be made for any amount of expense...exhaustion thereof for which an allowance is or has been made. It was held under the old acts — That a person was not allowed to improve the property, but... | |
| Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...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... | |
| United States - Tariff - 1913 - 160 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...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... | |
| United States - Customs administration - 1913 - 458 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...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... | |
| Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...centum of the gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of expense...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... | |
| United States - Tariff - 1913 - 660 pages
...at the mine of the output for the year for which the computation is made, but no deduction shall bo made for any amount of expense of restoring property...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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