 | 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... | |
 | United States - Tariff - 1913 - 160 pages
...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 of restoring...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
...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 of restoring...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
...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 of restoring...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,... | |
 | Albert Henry Walker - Corporations - 1913 - 126 pages
...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 of restoring...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 - 292 pages
...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 of restoring...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 - Customs administration - 1913 - 454 pages
...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 of restoring...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
...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 of restoring...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... | |
 | 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...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. Congress. House. Committee on Ways and Means - Customs administration - 1913 - 832 pages
...exhaustion, wear and tear of property arising oui of its vise or emplovment in the business, but no deduction shall be made for any amount of expense of restoring...property or making good the exhaustion thereof for which ли allowance is or has been made: no deduction shall be allowed for any amount )>aid out for new... | |
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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... 
