 | Hawaii. Legislature. Senate - 1917 - 1434 pages
...or arising from losses by fire not covered by insurance, or losses other wise actually incurred, and including a reasonable allowance for the exhaustion,...of property arising out of its use or employment in a business or trade; provided, however, that in no case shall such depreciation exceed the amount actually... | |
 | United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...depreciation; value of licenses. — The deduction authorized from gross income of " a reasonable allowance for the exhaustion, wear and tear of property arising...of its use or employment in the business or trade" applies to patent license contracts from which, and the licenses authorized Reporter's Statement of... | |
 | Almanacs, American - 1913 - 876 pages
...charged off during the year. THE INCOME TAX — Continued. A reasonable allowance for the exhaustion or wear and tear of property arising out of Its use or employment In business, not to exceed, in the case of mini's. "• per cent of the gross value at the mine of the... | |
 | Oklahoma - Session laws - 1915 - 684 pages
...actually ascertained to be worthless and charged off within the year ; Sixth : A reasonable allowance for the exhaustion, wear and tear of property arising out of its use of employment in the business not to execeed in the case of mines, five per centum of the gross value,... | |
 | Fire insurance - 1917 - 540 pages
...year in business or trade conducted by it within the United States and not compensated by insurance or otherwise, including a reasonable allowance for the...its use or employment in the business or trade ; (a) * * *; (b) * * *; and (c) in the case of insurance companies, the net addition, if any, required by... | |
 | Mineral industries - 1919 - 528 pages
...net income, which should be computed after deducting, among other things, "a reasonable allowance for the exhaustion, wear • and tear of property, arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per cent, of the gross value at the mine of the output for the... | |
 | Albert Henry Walker - Corporations - 1913 - 126 pages
...actually ascertained to be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for... | |
 | Downing, R. F., & co - Tariff - 1913 - 686 pages
...actually ascertained to be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 24 pages
...to be worthless and charged off within the year. 6. Amount representing a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not in excess in the case of mines 5 per cent, of the gross value of the output for the year for which... | |
 | United States - Customs administration - 1913 - 458 pages
...actually ascertained to be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for... | |
| |
... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business... 
