 | United States. Congress. House. Committee on Ways and Means - 1918 - 58 pages
...Subdivision "second" to be amended to read as follows: "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... | |
 | United States. Internal Revenue Service - 1916 - 200 pages
...not 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;... | |
 | 1918 - 498 pages
...deducting from gross income, among other things : 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, Guaranty Trust Company of New York - 1918 - 148 pages
...actually sustained within the year Losses in business or trade conducted by it within the United States 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;... | |
 | Godfrey Nicholas Nelson - 1918 - 478 pages
...States, including rentals or other payments required to be made as a condition to the continued use I or possession of property; (second) all losses actually sustained within the year in business conducted by it within the United States and not compensated by insurance or otherwise,... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...business and property within the United States and its Territories, Alaska, and the District of Columbia, including all charges such as rentals or franchise...(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... | |
 | 1919 - 500 pages
...all charges such as rental or franchise payments, required to be made as a condition to the continue^ use or possession of property; (Second) all losses...reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 pages
...the net income upon which the tax is to be assessed is ascertained by deducting from the gross income (second) all losses actually sustained within the...year and not compensated by insurance or otherwise, (third) interest actually paid within the year on its bonded or other indebtedness. The plaintiff in... | |
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... all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any... 
