 | 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... | |
 | 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...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 - 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...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...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...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 - 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...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... | |
 | 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,... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 24 pages
...the gross value of the output for the year for which the computation is made, but not including the expense of restoring property or making good the exhaustion...thereof for which an allowance is or has been made 7. The amount received as dividends upon the stock or from the net earnings of any corporation, joint... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...depreciation of property arising out of its use or employment in business, but without deduction for expense of restoring property or making good the exhaustion...thereof for which an allowance is or has been made, and without deduction for any amount paid out for new buildings, permanent improvements or betterments... | |
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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... 
