| National City Company, United States - 1919 - 104 lapas
...loss is sustained. Deductions allowed foreign corporations. ITEMS NOT DEDUCTIBLE. 164. SEC. 235. That in computing net income no deduction shall in any case be allowed in respect of any of the items specified in Section 215 (par. 75-79). Deductions not allowed. CREDITS ALLOWED. 166.... | |
| Guaranty Trust Company of New York - 1919 - 664 lapas
...prescribed by the Commissioner with the approval of the Secretary. ITEMS NOT DEDUCTIBLE SEC. 235. That in computing net income no deduction shall in any case be allowed in respect of any of the items specified in section 215. CREDITS ALLOWED (a) The amount received as interest upon... | |
| 1920 - 36 lapas
...the basis of such redetermination shall be credited or refunded to the taxpayer. ITEMS NOT DEDUCTIBLE In computing net income no 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... | |
| Irving National Bank, New York - 1920 - 150 lapas
...prescribed by the Commissioner with the approval of the Secretary. Items not Deductible. Sec. 215. That in computing net income no 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... | |
| United States. Bureau of Internal Revenue - 1920 - 346 lapas
...quantity sold, See section 214 (b) of the statute and article 271. ITEMS NOT DEDUCTIBLE. SEC. 235. That in computing net income no deduction shall in any case be allowed in respect of any of the items specified in section 215. ;overing the life of an officer or employee or of any person... | |
| Real Estate Board of New York - 1920 - 112 lapas
...by the Commissioner, with the approval of the Secretary. Items Not Deductible 6 Law Sec. 215. That in computing net income no 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... | |
| 1920 - 188 lapas
...determined under rules and regulations to be prescribed by the comptroller. § 361. Items not deductible. In computing net income 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... | |
| Harris, Forbes & Co., New York - 1920 - 110 lapas
...determined under rules and regulations to be prescribed by the comptroller. Items Not Deductible. § 361. In computing net income 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... | |
| United States - 1920 - 1054 lapas
...Commissioner with the approval of the Secretary. [40 Stat. L. 1066.] SEC. 215. Items not deductible. That in computing net income no deduction shall in any case be allowed in. respect of — (a) Personal, living, or family expenses; (b) Any amount paid out for ne.w' buildings or for permanent... | |
| John F. Sherwood - 1920 - 272 lapas
...reserve." Repairs on Dwellings Owned and Occupied not Deductible. (Income Tax Law. Sec. 215.) "That in computing net income no 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... | |
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