 | Edwin Robert Anderson Seligman - 1911 - 778 pages
...ordinary repairs, not exceeding the average for the preceding five years,” but it was provided that “no deduction shall be made for any amount paid...to increase the value of any property or estate.” 2 A consul of a foreign country, not a citizen of the United States, was exempt from income tax, provided... | |
 | Robert Hiester Montgomery - 1913 - 716 pages
...not compensated for by insurance or otherwise, and debts ascertained to be worthless : Provided, That no deduction shall be made for any amount paid out...increase the value of any property or estate: Provided further, That only one deduction of five thousand dollars shall be made from the aggregate income of... | |
 | United States - 1913 - 660 pages
...exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,... | |
 | Edwin Robert Anderson Seligman - 1914 - 780 pages
...ordinary repairs, not exceeding the average for the preceding five years," but it was provided that " no deduction shall be made for any amount paid out...to increase the value of any property or estate." 2 A consul of a foreign country, not a citizen of the United States, was exempt from income tax, provided... | |
 | Charles William Gerstenberg, Thomas Welburn Hughes - 1914 - 574 pages
...thereof for which an allowance is or has been made: Provided, That no deduction shall be allowedfor any amount paid out for new buildings, permanent improvements,...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,... | |
 | United States. Congress. House. Committee on Ways and Means - 1915 - 354 pages
...exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,... | |
 | United States. War Department - 1916 - 712 pages
...exhaustion thereof for which an allowance is or has been made: Provided, That no deduction shall be allowed for any amount paid out for new buildings, permanent...made to increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,... | |
 | Savings Union Bank and Trust Company - 1916 - 104 pages
...paid within the year on policy and annuity contracts: Provided, That no deduction 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... | |
 | United States. War Department - 1916 - 706 pages
...Proridcd, That no deduction shall be allowed for any amount paid out for new buildings, |>ermanent Improvements, or betterments, made to Increase the value of any property or estate; seventh, the amount received as dividends upon the stock or from the net earnings of any corporation,... | |
 | George Edwin Holmes - 1917 - 674 pages
...paid within the year on policy and annuity contracts: Provided, That no deduction 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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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... 
