| United States. Supreme Court - 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
...dividends upon stocks of other corporations * * * subject to the tax hereby imposed. * * * Second. Such net income shall be ascertained by deducting...not compensated by insurance or otherwise, including reasonable allowance for depreciation of property, if any. (Third.) Interest actual!}7 paid within... | |
| 1925 - 1112 pages
...operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property;...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... | |
| 1920 - 2100 pages
...the income of such • * * insurance cornpauy, received within the year from all sources, * * • (2) all losses actually sustained within the year and...reasonable allowance for depreciation of property, if any. * * * » rpjje statutory requirements for annual return require statement of "the total amount... | |
| 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... | |
| 1913 - 502 pages
...United States and its Territories, Alaska, and the District of Columbia, including all charges such »r franchise payments required to be made as a condition...(second) all losses actually sustained within the year in business conducted by it within the United States or its Territories, Alaska, or the District of... | |
| 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;... | |
| United States. Office of Commissioner of Internal Revenue - 1910 - 180 pages
...necessary expenses actually paid within the year out of income in the maintenance and operation of i's business and properties, including all charges such...reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year... | |
| Lawrence Robert Dicksee - 1909 - 612 pages
...amount of the income of such corporation, joint-stock company or association, or insurance company, received within the year from all sources, (first)...reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year... | |
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