| Hawaii. Legislature. Senate - 1917 - 1434 lapas
...losses other wise actually incurred, and including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in a business or trade; provided, however, that in no case shall such depreciation exceed the amount actually... | |
| United States. Court of Claims - 1928 - 760 lapas
...XXV. The deduction authorized from gross income of " a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade" applies to patent license contracts from which, and the licenses authorized thereby, substantially... | |
| 1935 - 1166 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ] | |
| 1913 - 876 lapas
...off during the year. THE INCOME TAX — Continued. A reasonable allowance for the exhaustion or wear and tear of property arising out of Its use or employment In business, not to exceed, in the case of mini's. "• per cent of the gross value at the mine of the... | |
| 1917 - 540 lapas
...not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade; (a) * * *; (b) * * *, and (c) in the case of insurance companies, the net addition, if any, required by... | |
| 1919 - 528 lapas
...computed after deducting, among other things, "a reasonable allowance for the exhaustion, wear • and tear of property, arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per cent, of the gross value at the mine of the output for the... | |
| Old Colony Trust Company (Boston, Mass.) - 1913 - 64 lapas
...worthless and charged off within the year ; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for... | |
| Old Colony Trust Company (Boston, Mass.) - 1913 - 24 lapas
...charged off within the year. 6. Amount representing a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not in excess in the case of mines 5 per cent, of the gross value of the output for the year for which... | |
| George Fox Tucker - 1913 - 296 lapas
...appears for the first time in this act. The clause "a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business," etc., is new. Much of what follows beginning with "seventh" is new. However, in the last paragraph... | |
| Downing, R. F., & co - 1913 - 686 lapas
...be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for... | |
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