 | United States. Department of the Treasury - Finance, Public - 1922 - 1102 pages
...Revenue for his decision. No deduction as expenses is allowed by the law in any case in respect of any amount paid out for new buildings, or for permanent...made to increase the value of any property or estate. Richard R. Doerschuck v. United States. — United States District Court (TD 3170). A dividend paid... | |
 | New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...section 361 that no deduction shall be allowed in respect of (a) personal, living or family expenses; (b) 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 or in making good the exhaustion thereof, for which an... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...would probably accomplish what I have to present. But I will add that in section 215, clause (b), " any amount paid out for new buildings or for permanent...made to increase the value of any property or estate " is an item not deductible. So far as fhe bill itself is concerned, one clause practically contradicts... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1918 - 660 pages
...would probably accomplish what I have topresent. But I will add that in section 215, clause (b), " any amount paid out for new buildings or for permanent...made to increase the value of any property or estate" is an item not deductible. So far as the bill itself is concerned, one clause practically contradicts... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...no deduction shall in any case be allowed in respect of : 1. Personal, living, or family expenses; 2. Any amount paid out for new buildings or for permanent...thereof for which an allowance is or has been made ; or 4. Premiums paid on any life insurance policy, covering the life of any officer or employee, or... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...may be claimed. (Question 46, 1918 Income Tax Primer.) Items not deductible: permanent improvements. 2. Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate; (Source: Fed. Rev. Act 1918, I 215 6.) Items not deductible: restoring property. 3. Any amount expended... | |
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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... 
