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" not exceeding the average paid out for such purposes for the preceding five years, shall be deducted, but no deduction shall be made for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property... "
The Statutes at Large, Treaties, and Proclamations of the United States of ... - Page 474
by United States - 1866
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Laws of Missouri

Missouri - 1919 - 224 pages
...fair market value as of that date, no further allowance shall be made. No deductions shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate, and no deduction shall be made for any amount of expense of restoring property or making good the exhaustion...
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The Merchants' Magazine and Commercial Review, Volume 51

1864 - 414 pages
...usual or ordinary repairs, not exceeding the average paid out for euch purposes for the preceding uve years, shall be deducted, but no deduction shall be...made to increase the value of any property or estate. India Rubber, manufactures of, not otherwise provided for . 6 per cent Insurance Companies on all dividends...
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - 1864 - 352 pages
...exceeding the exceeding the avaverage paid out for such purposes for the preceding fi*e years, ^. V ° shall be deducted, but no deduction shall be made...out for new buildings, permanent improvements, or better- permanent im . ments, made to increase the value of any property or.estate: Pro- ^ÍA bet '...
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The Merchants' Magazine and Commercial Review, Volume 52

1865 - 430 pages
...deducted ; and also the amount paid out for usual or ordinary repairs, not exceeding the average paid ont for such purposes for the preceding five years, shall...property or estate : Provided, That in cases where the salary or other compensation paid to any person in the employment or service of the United States shall...
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Merchants' Magazine and Commercial Review, Volumes 52-53

1865 - 1006 pages
...labor, or interest, shall be deducted ; and also the amount paid out for usual or ordinary repairs, not exceeding the average paid out for such purposes...the preceding five years, shall be deducted, but no déduction shall be made for any amount paid out for new buildings, permanent improvements, or betterments,...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 pages
...rent, labor, or interest, shall be deducted; and also the amout paid out for usual or ordinary repairs, not exceeding the average paid out for such purposes...property or estate : Provided, That in cases where the salary or other compensation paid to any person in the employment or service of the United States shall...
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The New Hampshire Register, Farmer's Almanac and Business Directory

1871 - 628 pages
...for asual and ordinary repairs. .No ieduction shall he mude for Amount paid out for new buildimgs, permanent improvements, or betterments made to increase the value of any property or estate. Duties of Persons sulytct to Income Tax.—It shall be the duty ;of every person of lawful age, whose...
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General Orders

United States. War Department - 984 pages
...exhaustion thereof for which an aMowance is or has been made: Provided, That no deduction 'haJ/ be a/lowed for any amount paid out for new buildings, permanent...improvements, or betterments, made to increase the value * 14 C. That there shall be deducted from the amount of the net income of each of paid persons, ascertained...
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Democratic Campaign Book: Congressional Election 1894

Democratic Congressional Committee (U.S.) - 1894 - 248 pages
...created and chased within two years previous to the year for which income is estimated: Provided, That no deduction shall be made for any amount paid out...increase the value of any property or estate: Provided farther, That only one deduction of four thousand dollars shall be made from the aggregate income of...
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Democratic Campaign Book: Congressional Election 1894

Democratic Congressional Committee (U.S.) - 1894 - 260 pages
...which income is estimated: Provided, That no deduction shall be rootle lor any amount paid out for ne w buildings, permanent improvements, or betterments,...increase the value of any property or estate: Provided further, That only one deduction of four thousand dollars shall be made from the aggregate income of...
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