 ... (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 5001921Повний перегляд - Докладніше про цю книгу
 | United States - 1924 - 260 стор.
...a proportionate part of the loss shall be disallowed ; (6) Losses sustained during the taxableyear of property not connected with the trade or business...if not compensated for by insurance or otherwise. Losses allowed under paragraphs (4), (5), and (6) of this subdivision shall be deducted as of the taxable... | |
 | Eric Louis Kohler - 1924 - 514 стор.
...of substantially identical property, then only a proportionate part of the loss shall be disallowed; connected with the trade or business (but in the case...storms, shipwreck, or other casualty, or from theft, and not compensated for by insurance or otherwise. Losses allowed under paragraphs (4), (5), and (6) of... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 стор.
...substantially identical property, then only a proportionate part of the loss shall be disallowed; (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise. The basis for determining the amount of the deduction under this paragraph, or paragraph (4) or (5),... | |
 | John F. Sherwood - 1925 - 206 стор.
...substantially identical property, then only a proportionate part of the loss shall be disallowed; (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise. The basis for determining the amount of the deduction under this paragraph, or paragraph (4) or (5),... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 стор.
...allowance for the exhaustion, wear and tear of property used in the trade or business, inSEC. 214. (a) (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise; SEC. 214. (a) (7) Debts ascertained to be worthless and charged off within the taxable year ; SEC.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 стор.
...substantially identical property, then only a proportionate part of the loss shall be disallowed ; (6) Losses sustained during the taxable year of property...if not compensated for by insurance or otherwise. The basis for determining the amount of the deduction under this paragraph, or paragraph (4) or (5),... | |
 | United States. Board of Tax Appeals - 1926 - 1616 стор.
...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. Under these provisions a taxpayer is entitled to deduct losses sustained during the taxable year, if... | |
 | 1926 - 1126 стор.
...sustained during the taxable year of property not connected with the trade or business (but in the ease of a nonresident alien individual only property within...if not compensated for by insurance or otherwise." The collector contends that the loss herein did not arise from "theft," or from any "other casualty,"... | |
 | 1926 - 1144 стор.
...the automobile. It alien individual only property within the seems to me that the storm was no more the United States) if arising from fires, storms,...theft, and if not compensated for by insurance or proximate cause of the loss here than where a person carelessly drops his valuable watch on the ice... | |
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