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" ... payments, required to be made as 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... "
Reports of the U.S. Board of Tax Appeals - Page 28
by United States. Board of Tax Appeals - 1929
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Higher Accountancy, Principles and Practice, Volume 1

William Arthur Chase - Accounting - 1911 - 572 pages
...payments, required to be made as 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...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1911 - 518 pages
...payments, required to be made as 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...
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Wisconsin Session Laws

Wisconsin - Bills, Private - 1935 - 1310 pages
...section 71.04 of the statutes shall not apply but in lieu thereof the following shall apply: (71.04) (3) Losses actually sustained within the year and not compensated by insurance or otherwise, provided that no loss resulting from the operation of business conducted without the state, or the...
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Acts of Congress, Treaties, Proclamations, and Decisions of the Supreme ...

United States. Bureau of Insular Affairs - United States - 1912 - 762 pages
...payments, required to be made as 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...
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Hearing[s] Before the Committee on Interstate ..., Volume 3, Parts 28-33

United States. Congress. Senate. Committee on Interstate Commerce - Corporation law - 1912 - 312 pages
...franchise payments, required to be made as a condition to the continued use or possession of property. 2. All losses actually sustained within the year and not compensated by insurance or otherwise. 3. Interest actually paid within the year on its bonded or other indebtedness. 4. All sums paid within...
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Tariff Handbook

United States. Congress. House. Committee on Ways and Means - Customs administration - 1913 - 832 pages
...payments required to be made as 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...
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Essays in Taxation

Edwin Robert Anderson Seligman - Taxation - 1913 - 732 pages
...payments, required to be made as 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...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - Income tax - 1913 - 292 pages
...payments required to be made as 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...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...payments required to be made as 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...
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... Tariff Schedules: Hearings Before the Committee on Ways and Means, House ...

United States. Congress. House. Committee on Ways and Means - Tariff - 1913 - 626 pages
...payments required to be made as 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 case of insurance companies,...
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