 | United States. Bureau of Internal Revenue - 1921 - 778 sider
...further provides that in computing net income no deduction shall in any case 1'f allowed in respect of any amount paid out for new buildings, or for permanent...made to increase the value of any property or estate. It follows that this claim for deduction, in the sum of !?94,275.03, or any 1'iirt thereof, can not... | |
 | Irving National Bank, New York - 1921 - 140 sider
...items are not deductible in computing net income? A. (1) Personal, living, or family expenses. (2) Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate. (3) Any amount expended in restoring property or making good the exhaustion thereof for which an allowance... | |
 | New York (State) - 1921 - 324 sider
...no deduction shall in any case be allowed in respect of: 1. Personal, living, or family expenses; 2. Any amount paid out for new buildings or for permanent...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... | |
 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 sider
...deduction shall ir. any case be allowed in respect of: (a) Personal, living or family expenses; (b) Any amount paid out for new buildings or for permanent improvements or betterments, made to increase the value of any property used in the trade or business; (c) Any amount expended in restoring property... | |
 | National Tax Association - 1921 - 76 sider
...deduction shall in any case be allowed in respect of : (a) Personal, living or family expenses; (b) Any amount paid out for new buildings or for permanent improvements or betterments, made to increase the value of any property used in the trade or business ; (c) Any amount expended in restoring property... | |
 | United States - 1921 - 642 sider
...etc., ex- /.\*'-r» i i« . » *M peuses. (1) Jrersonal, living, or family expenses; mmS*^ improve" (2) Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any Restoring exhausted property or estate; property. (3) Any amount expended in restoring... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 sider
...— COST OF NEW BUILDINGS. ' No deduction as expenses is allowed by the law in any case in respect of any amount paid out for new buildings, or for permanent improvements or betterments umdu to increase the value of any property or estate. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF... | |
 | Newfoundland - 1922 - 320 sider
...on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy; (b) any amount paid out for new buildings or for permanent...estate; (c) any amount expended in restoring property or in making good the exhaustion thereof, for which an allowance is or has been made. (3) In determining... | |
 | United States - 1922 - 1028 sider
...deduction shall in any case be allowed in respect of — (1) Personal, living, or family expenses; (2) Any amount paid out for new buildings or for permanent...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... | |
 | James Hinton Pou - 1922 - 1032 sider
...the state commissioner of revenue. 1921, c. 34, s. 306. 1. Personal, living, or family expenses. 2. Any amount paid out for new buildings or for permanent...made to increase the value of any property or estate. 3. Any amount expended in restoring property for which an allowance is or has been made. 4. Premiums... | |
| |
Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate... 
