 | 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, 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... | |
 | United States. Supreme Court - Law reports, digests, etc - 1917 - 780 pages
...gross amount of the income of such ... insurance company . . . (second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...required to be made as a condition to the continued use or possession of property Opinion of the Court to which the corporation has not taken or is not taking title, or in which it has no equity." Article 105 of Treasury Regulations 45 and 62 reads as follows : "Among the ordinary and necessary... | |
 | Law reports, digests, etc - 1925 - 1112 pages
...a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation by use, wear and tear of property, if any; and in the case of mines a reasonable allowance... | |
 | Law reports, digests, etc - 1920 - 2100 pages
...insurance cornpauy, received within the year from all sources, * * • (2) all losses actually sustained within the year and not compensated by Insurance or otherwise, Including a reasonable allowance for depreciation of property, if any. * * * » rpjje statutory requirements for annual return require statement... | |
 | Law reports, digests, etc - 1921 - 1056 pages
...operation of its business and properties, Including rentals, etc., "(second) all losses actually sustained, within the year and not compensated by insurance or otherwise, including a reasonable allowance lor depreciation by use, wear and tear of property, if any." In the case of Mutual Benefit Insurance... | |
 | Fire insurance - 1917 - 540 pages
...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken...no equity. "Second. All losses actually sustained within the year in business or trade conducted by it within the United States and not compensated by... | |
 | Fire insurance - 1913 - 502 pages
...a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends,... | |
 | Lawrence Robert Dicksee - Auditing - 1909 - 612 pages
...a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends,... | |
 | Frank Marshall Eastman - Corporations - 1909 - 552 pages
...a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends,... | |
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First. All the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property... 
