 | Hawaii. Legislature. Senate - 1917 - 1434 pages
...by insurance, or losses other wise actually incurred, and including a reasonable allowance for the exhaustion, wear and tear 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
...Kernachan, 592. XXV. The deduction authorized from gross income of " a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade" applies to patent license contracts from which, and the licenses authorized thereby, substantially... | |
 | 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... | |
 | Fire insurance - 1917 - 540 pages
...United States and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of 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... | |
 | Mineral industries - 1919 - 528 pages
...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 Bushnell Hart - Almanacs, American - 1914 - 922 pages
...actually ascertained to be worthless and charged off during the year : also a reasonable allowance for the exhaustion, wear and tear of property arising out of Its use or employment In the business, but not for the expense of restoration or permanent Improvement of property. Dividends on the stock... | |
 | United States - Tariff - 1913 - 160 pages
...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... | |
 | Vandegrift, F.B., & Co - Customs administration - 1913 - 1012 pages
...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... | |
 | United States - Customs administration - 1913 - 454 pages
...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 - 64 pages
...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... | |
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... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business... 
