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" ... ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties... "
University of Illinois Studies in the Social Sciences - 123. lappuse
1916
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Cases Decided in the Court of Claims of the United States, 53. sējums

United States. Court of Claims - 1919 - 740 lapas
...amount of the income of such corporation * * * received within the year from all sources (first) all the ordinary and necessary expenses actually paid within...the maintenance and operation of its business and properties, including all charges, such as rentals or franchise payments, required to be made as a...
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The Federal Reporter

1925 - 1112 lapas
...(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 the case of mines a reasonable allowance for depletion of ores and nil other natural...
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The Federal Reporter: Cases Argued and Determined in the ..., 249-250. sējumi

1918 - 2060 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ]
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The Federal Reporter, 269. sējums

1921 - 1056 lapas
...gross income, an alleged charge of $26,000 to expenses, which was not a necessary expense actually paid out of income in the maintenance and operation of its business and properties; those for both years, in that they included charges to depreciation of roadway, amounting...
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Fire Insurance Laws, Taxes and Fees

1913 - 502 lapas
...company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within...the maintenance and operation of its business and properties, including all charges such as rentals or franchise payments, required to be made as a condition...
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Treasury Decisions Under Internal Revenue Laws of the United States, 17. sējums

United States. Office of Commissioner of Internal Revenue - 1916 - 312 lapas
...its gross income as taxes imposed upon it by the State, it had the right to deduct them as expenses paid within the year out of income in the maintenance and operation of its business. This contention has much less to support it than the other. It was not paid out of income for any of...
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Annual Report of the Corporation Commission of the State of ..., 11. sējums

Oklahoma Corporation Commission - 1918 - 588 lapas
...the income of such corporation * * * * * received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within...the maintenance and operation of its business and properties. ***** "And on or before the first day of March, 1910, and the first day of March in each...
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Hand Book of the United States Tariff Containing the Tariff Act of 1909 ...

Vandegrift, F.B., & Co - 1909 - 840 lapas
...company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within...the maintenance and operation of its business and properties, including all charges such as rentals or franchise payments, required to be made as a condition...
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The Tariff Act of August 5, 1909, on Imports Into the United States

United States - 1909 - 184 lapas
...company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within...the maintenance and operation of its business and properties, including all charges such as rentals or franchise payments, required to be made as a condition...
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