Treasury Decisions Under Internal Revenue Laws of the United States, Volume 20U.S. Government Printing Office, 1919 - Taxation |
From inside the book
Results 1-5 of 77
Page 38
... depreciation of oil or gas wells and mines , does not pur- port to be retroactive in its operation . 3. JUDGMENT AFFIRMED . The judgment of the United States District Court ( T. D. 2366 ) is affirmed . TREASURY Department , OFFICE OF ...
... depreciation of oil or gas wells and mines , does not pur- port to be retroactive in its operation . 3. JUDGMENT AFFIRMED . The judgment of the United States District Court ( T. D. 2366 ) is affirmed . TREASURY Department , OFFICE OF ...
Page 41
... depreciation of oil or gas wells and mines . " This statute does not purport to be retroactive in its operation and hence can no affect the judgment in this case . This disposes of all questions that require con sideration . The ...
... depreciation of oil or gas wells and mines . " This statute does not purport to be retroactive in its operation and hence can no affect the judgment in this case . This disposes of all questions that require con sideration . The ...
Page 132
... depreciation which may have been previously claimed , may be deducted as a loss . Property destroyed by order of the ... depreciation on farm buildings ( other than a dwelling occupied by the owner ) , farm machinery , and other physical ...
... depreciation which may have been previously claimed , may be deducted as a loss . Property destroyed by order of the ... depreciation on farm buildings ( other than a dwelling occupied by the owner ) , farm machinery , and other physical ...
Page 134
... depreciation during the lease term is gain or profit to the lessor at the end of the lease term and is to be accounted for as income at that time . ( T. D. 2442. ) - Receipt basis . Actual receipt is a reduction to possession . Con ...
... depreciation during the lease term is gain or profit to the lessor at the end of the lease term and is to be accounted for as income at that time . ( T. D. 2442. ) - Receipt basis . Actual receipt is a reduction to possession . Con ...
Page 136
... Depreciation in an amount representing exhaustion from wear and tear of property arising out of its use or employment in business or trade , but no deduction shall be allowed for any amount paid out for new buildings , permanent ...
... Depreciation in an amount representing exhaustion from wear and tear of property arising out of its use or employment in business or trade , but no deduction shall be allowed for any amount paid out for new buildings , permanent ...
Common terms and phrases
accrued act of October act of September actual admission agent alcohol allowed amended amount paid apply Approved assessed assets bonds calendar capital stock cent centum certificates charges claim collected collectors of internal Commissioner of Internal company or association computed cost D. C. To collectors DANIEL December 31 depreciation dividends earnings excess profits tax excise tax exemption filed fiscal foreign corporation Form gross income income tax indebtedness individual insurance companies interest Internal Revenue invested capital issued joint-stock company L. S. ROWE liability manufacturer March net income nineteen hundred nonresident alien OFFICE OF COMMISSIONER owner par value partnership payment penalty person plaintiff plaintiff in error prescribed prior purchase purpose refund regulations return of income ROPER sold stamps statute stockholders tax imposed taxable taxpayer thereof tickets tion trade or business TREASURY DEPARTMENT trust United