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" ... (6) Losses sustained during the taxable year of property not connected with the trade or business (but in the case of a nonresident alien individual only property within the United States) if arising from fires, storms, shipwreck, or other casualty,... "
American Law Reports Annotated - Сторінка 498
1921
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...case of a nonresident alien individual only property within the United States) if arising from fire, storms, shipwreck, or other casualty, or from theft,...and if not compensated for by insurance or otherwise ; Corporations. — LAW. Section 234. (a) .... (4) Losses sustained during the taxable year and not...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 95 стор.
...case of a nonresident alien individual only as to such transactions within the United States; 67. (6) Losses sustained during the taxable year of property...and if not compensated for by insurance or otherwise ; Ordinary and necessary expenses in carrying on trade or business. Interest on indebtedness, except...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 стор.
...the case of a nonresident alien individual only as to such transactions within the United States; (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise; (7) Debts ascertained to be worthless and charged off within the taxable year; (8) A reasonable allowance...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 32 стор.
...connected with the trade or business (but in case of nonresident alien individuals only property in the US) arising from fires, storms, shipwreck, or other casualty,...if not compensated for by insurance or otherwise; 7. Debts ascertained to be worthless and charged off in the taxable year. 8. Reasonable allowance for...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919
...in the case of a taxpayer other than a resident of the State, only of property within the State) , if arising from fires, storms, shipwreck, or other casualty, or from theft, and not compensated for by insurance or otherwise, (g) Debts ascertained to be worthless and charged off...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 стор.
...(c) Losses sustained during the taxable year of property not connected with the trade or business, if arising from fires, storms, shipwreck or other casualty, or from theft, if not compensated for by insurance or otherwise; Corporations—Losses sustained during the taxable...
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Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - 1920 - 106 стор.
...the case of a nonresident alien individual only as to such transaction within the United Slates ; (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise; (7) Debts ascertained to be worthless and charged off within the taxable year; (8) A reasonable allowance...
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The Federal Statutes Annotated: Containing All the Laws of the United ..., Том 2

United States - 1920
...the case of a nonresident alien individual only as to such transactions within the United States; (6) Losses sustained during the taxable year of property...and if not compensated for by insurance or otherwise ; (7) Debts ascertained to be worthless and charged off within the taxable year; (8) A reasonable allowance...
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Fifty Points on the Income Tax for the Individual: Questions and Answers ...

Rhode Island Hospital Trust Company (Providence) - 1920 - 74 стор.
...214 (a) 6 of the law provides tkat in computing net income there shall be allowed as deductions: " Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise." (See problem 44.) CONTRIBUTIONS Problem 46. B, during 1920 made the following gifts and donains: (1)...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...of a nonresident alien individual only as to such transactions •within the United States; same. ^ Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise; (7) Debts ascertained to be worthless and charged off Bad debtowithin the taxable year; (8) A reasonable...
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