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;... The War Tax Law: Approved October 3, 1917 - 33 페이지저자: United States, Guaranty Trust Company of New York - 1917 - 132 페이지전체보기 - 도서 정보
| United States. Court of Claims - 1928 - 760 페이지
...authorized from gross income of " a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade" applies to patent license contracts from which, and the licenses authorized Reporter's Statement of... | |
| 1917 - 540 페이지
...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 ; (a) * * *; (b) * * *; and (c) in the case of insurance companies, the net addition, if any, required by... | |
| 1919 - 528 페이지
...tax-exempt deductions as follows: "a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade." In the matter of depletion, oil and gas wells were for the first time specifically distinguished from... | |
| 1916 - 834 페이지
...include "a reasonable allowance for the exhaustion, wear and tear of property arising out of its use of employment in the business or trade; (a) in the case...reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow; (b) in the case of mines a reasonable... | |
| Harris, Forbes & Co., New York - 1916 - 140 페이지
...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; (a) and in the case (a) of oil and g?s wells a reasonable allowance for actual reduction in flow and production... | |
| 1917 - 194 페이지
...including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use of employment in the business or trade; (a) in the case...reduction in flow and production to be ascertained not by the flush flow, but by the settled production or regular flow; (&) in the case of mines a reasonable... | |
| Joseph Jay Scott - 1917 - 386 페이지
...ascertained to be worthless and charged off within the year; 75 Seventh. A reasonable allowance for the exhaustion, wear and tear of property within the United...of its use or employment In the business or trade: 76 (a) in the case of oil and gas wells a reasonable allowance for actual reduction in flow and production... | |
| George Edwin Holmes - 1917 - 674 페이지
...worthless and charged off within the year, may be deducted.38 DEPRECIATION. A reasonable allowance for the exhaustion, wear and tear of property within the United States, arising out of its use or employment, is granted under the same rules and regulations as apply to residents.39 DEPLETION OF NATURAL RESOURCES.... | |
| George Edwin Holmes - 1917 - 690 페이지
...worthless and charged off within the year, may be deducted.38 DEPRECIATION. A reasonable allowance for the exhaustion, wear and tear of property within the United States, arising out of its use or employment, is granted under the same rules and regulations as apply to residents.39 DEPLETION OF NATURAL RESOURCES.... | |
| American Economic Association - 1917 - 654 페이지
...statute, but must be read into "a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade." repress production and consumption. As soon as tax rates become high, these three purposes are seen... | |
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