| United States. Supreme Court - 1917 - 780 páginas
...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 páginas
...properties, including all charges, such as rentals or franchise payments, required to be made as a condition to the continued use or possession of property....not compensated by insurance or otherwise, including reasonable allowance for depreciation of property, if any. (Third.) Interest actual!}7 paid within... | |
| 1925 - 1112 páginas
...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 páginas
...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 of all... | |
| 1921 - 1056 páginas
...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 páginas
...the District of Columbia, including all charges such »r franchise payments required to be made as a condition to the continued use or possession of property;...(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 páginas
...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 - 1909 - 184 páginas
...District of Columbia, including all charges such as rentals or franchise payments required to be made as a condition to the continued use or possession of property;...(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... | |
| United States - 1909 - 140 páginas
...District of Columbia, including all charges such as rentals or franchise payments required to be made as a condition to the continued use or possession of property;...(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... | |
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