 | 1916 - 834 sider
...deduction shall be allowed for any amount 33Annual Report, Commissioner of Internal Revenue, 1914, p. 14. paid out for new buildings, permanent improvements,...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,... | |
 | National Bank of Commerce in New York - 1917 - 182 sider
...fair market value as of that date, no further allowance shall be made. No deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | Savings Union Bank and Trust Company - 1917 - 88 sider
...paid within the year on policy and annuity contracts: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | Godfrey Nicholas Nelson - 1917 - 218 sider
...the year on policy and annuImprovements ity contracts : Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | George Edwin Holmes - 1917 - 690 sider
...paid within the year on policy and annuity contracts: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | George Edwin Holmes - 1917 - 674 sider
...fair market value as of that date, no further allowance shall be made. No deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | 1917 - 194 sider
...fair market value as of that date, no further allowance shall be made. No deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | Ewell D. Moore - 1917 - 40 sider
...been mined and sold during the year. (See "Depletion.") Provided that no deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate. 3. Interest paid within year on indebtedness (except indebtedness incurred for purchase of obligations... | |
 | Frank A. North - 1917 - 164 sider
...fair market value as of that date, no further allowance shall be made. No deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | 1917 - 596 sider
...changed to accord with the similar deduction in the case of individual income. The new law provides that new buildings, permanent improvements or betterments...to increase the value of any property or estate." This provision was not contained in the old law, but is in accordance with the ruling of the Treasury... | |
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Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate... 
