 | Hawaii. Legislature. Senate - 1917 - 1434 páginas
...covered by insurance, or losses other wise actually incurred, and including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in a business or trade; provided, however, that in no case shall such depreciation exceed the amount actually... | |
 | United States. Court of Claims - 1928 - 760 páginas
...depreciation; value of licenses. — The deduction authorized from gross income of " a reasonable allowance for the exhaustion, wear and tear of property arising...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... | |
 | 1913 - 876 páginas
...charged off during the year. THE INCOME TAX — Continued. A reasonable allowance for the exhaustion or wear and tear of property arising out of Its use or employment In business, not to exceed, in the case of mini's. "• per cent of the gross value at the mine of the... | |
 | Oklahoma - 1915 - 684 páginas
...actually ascertained to be worthless and charged off within the year ; Sixth : A reasonable allowance for the exhaustion, wear and tear of property arising out of its use of employment in the business not to execeed in the case of mines, five per centum of the gross value,... | |
 | 1917 - 540 páginas
...the United States and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising...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 páginas
...net income, which should be computed after deducting, among other things, "a reasonable allowance for the exhaustion, wear • and tear of property, arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per cent, of the gross value at the mine of the output for the... | |
 | Vandegrift, F.B., & Co - 1913 - 1012 páginas
...actually ascertained to be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for... | |
 | George Fox Tucker - 1913 - 292 páginas
...off during the year" appears for the first tune in this act. The clause "a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business," etc., is new. Much of what follows beginning with "seventh" is new. However, in the last paragraph... | |
 | Old Colony Trust Company (Boston, Mass.) - 1913 - 24 páginas
...to be worthless and charged off within the year. 6. Amount representing a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not in excess in the case of mines 5 per cent, of the gross value of the output for the year for which... | |
 | United States - 1913 - 160 páginas
...actually ascertained to be worthless and charged off within the year; sixth, a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for... | |
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... a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business... 
