 | 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
...buildings, permanent improvements, or betterments made to increase the value of any property or estate, and no deduction shall be made for any amount of expense...thereof for which an allowance is or has been made: Provided further, That mutual fire and mutual employers' liability and mutual workmen's compensation... | |
 | 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...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 improvements,... | |
 | 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...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...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 improvements,... | |
 | 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...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 improvements,... | |
 | 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...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 improvements,... | |
 | 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...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 was allowed... | |
 | 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...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 improvements,... | |
 | 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...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 improvements,... | |
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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) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or... 
