All the ordinary and necessary expenses actually paid within the year out of income in 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 to the... Prentice-Hall Tax Service for 1919 (Classic Reprint) - Page xliiiby Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 422 pagesFull view - About this book
| United States. Supreme Court - Law reports, digests, etc - 1917 - 780 pages
...ought to be treated as net income for purposes of taxation. There is a specific provision for deducting "all losses actually sustained within the year and not compensated by insurance or otherwise." And this is a sufficient indication that losses in immediate contemplation, but not as yet actually... | |
| United States. Court of Claims - 1919 - 740 pages
...and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties, including all charges,...not compensated by insurance or otherwise, including reasonable allowance for depreciation of property, if any. (Third.) Interest actual!}7 paid within... | |
| Law reports, digests, etc - 1921 - 1056 pages
...the year In the maintenance and operation of its business and properties, Including rentals, etc., "(second) all losses actually sustained, within the...insurance or otherwise, including a reasonable allowance lor depreciation by use, wear and tear of property, if any." In the case of Mutual Benefit Insurance... | |
| Fire insurance - 1913 - 502 pages
...corporation, joint stock company or association, or insurance company, within the year, stating separately all charges such as rentals or franchise payments...condition to the continued use or possession of property, and if organized under the laws of a foreign country the amount so paid in the maintenance and operation... | |
| Fire insurance - 1917 - 540 pages
...taking title, or in which it has no equity. "Second. All losses actually sustained and charged off within the year and 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;... | |
| Lawrence Robert Dicksee - Auditing - 1909 - 612 pages
...and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties, including all charges,...condition to the continued use or possession of property. 543 3rd. Interest actually paid within the year on its bonded or other indebtedness to an amount of... | |
| United States - Law - 1909 - 374 pages
...joint stock company or association, or insurance company, within the зтеаг, stating separately all charges such as rentals or franchise payments...condition to the continued use or possession of property, and Foreign companies. if organized under the laws of a foreign country the amount so paid in the maintenance... | |
| Frank Marshall Eastman - Corporations - 1909 - 552 pages
...corporation, joint stock company or association, or insurance company, within the year, stating separately all charges such as rentals or franchise payments...condition to the continued use or possession of property, and if organized under the laws of a foreign country the amount so paid in the maintenance and operation... | |
| United States - Tariff - 1909 - 184 pages
...corporation, joint stock company or association, or insurance company, within the year, stating separately all charges such as rentals or franchise payments...condition to the continued use or possession of property, and if organized under the laws of a foreign country the amount so paid in the maintenance and operation... | |
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