 | George Edwin Holmes - 1920 - 1186 sider
...was held not to be deductible either as a loss or an expense and it was also held that the provision that "no deduction shall be made for any amount paid...to increase the value of any property or estate," did not imply that deduction might be made for 'all amounts so paid out which did not in fact increase... | |
 | United States - 1920 - 1064 sider
...paid within the year on policy and annuity contracts: P twitted, That no deduction shall be allowed l be punished as aforesaid : Provided, That nothing herein shall authorize the and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | United States - 1920 - 1052 sider
...fair market value as of that date, no further allowance shall be made. No deduction shall be allowed . William K. Smith, 12 Int Rev. Rec., 135; United...States i: McConanghy, 34 Int. Rev. Reo., 80; United and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion... | |
 | Civic convention of Hawaii - 1921 - 196 sider
...insurance, or losses otherwise actually incurred. Provided, that no deduction shall be made for any amounts paid out for new buildings, permanent improvements...for personal or family expenses, the exemption of fifteen hundred dollars for each taxation period, mentioned in section 1305, being in lieu of the same.... | |
 | Rex Frye - 1921 - 350 sider
...exhaustion thereof for which an allowance is or has been made: 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; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 sider
...and not compensated by insurance or otherwise, * * * : 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 » * *. Construing the similar provision of the Revenue Act of 1918, it is said in article 293, Regulations... | |
 | Philippines - 1921 - 124 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 improvements, or betterments, made to increase the value of any property, and no deduction shall be made for any amount of expense of restoring property... | |
 | 1927 - 1150 sider
...In respect of such a differentiation we do not consider 1C ond, "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," etc. They were made, not to keep the properties going, but to create additions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 sider
...occupied as a residence for himself or his family; the amount paid out for usual or ordinary repairs: Provided, That no deduction shall be made for any amount paid out j for new buildings, permanent improvements or betterments, made to increase the value of any property... | |
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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... 
