 | United States. Court of Claims - 1937 - 710 lapas
...incurred. Moreover, section 215 (b) of the Revenue Act of 1918 provides that there may be no deduction for any amount paid out for new buildings or for permanent improvements or betterments to increase the value of any property or estate, and, as the asset acquired was a longterm lease, which... | |
 | United States. Department of the Treasury - 1922 - 1102 lapas
...Revenue for his decision. 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...made to increase the value of any property or estate. Richard R. Doerschuck v. United States. — United States District Court (TD 3170). A dividend paid... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 lapas
...must not exceed the average paid out for such purposes for the preceding five years. Amounts expended for permanent improvements or betterments, made to increase the value of any property or estate, cannot be deducted. Suling, 1 IRR 140. Repairs must be distinguished from permanent improvements. The... | |
 | 1917 - 540 lapas
...and the sums other than dividends 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 or estate, and no... | |
 | United States. Internal Revenue Service - 1906 - 310 lapas
...deducted not to exceed the average paid out for such expenses during five preceding years. Expenses for permanent improvements or betterments made to increase the value of any property or estate can not be deducted. If a farmer buys stock in 1862 for $500 and sells the same for $1,000 in 1864,... | |
 | Downing, R. F., & co - 1913 - 686 lapas
...property or making good the 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 improvements, or betterments, made to increase the value of any property or estate; seventh,... | |
 | United States - 1913 - 454 lapas
...property or making good the 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 improvements, or betterments, made to increase the value of any property or estate; seventh... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 64 lapas
...property or making good the 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 improvements, or betterments, made to increase the value of any property or estate; seventh,... | |
 | Albert Henry Walker - 1913 - 126 lapas
...property or making good the 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 improvements, or betterments, made to increase the value of any property or estate ; seventh,... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 lapas
...property or making good the 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 improvements, or betterments, made to increase the value of any property or estate; seventh,... | |
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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. 
