| New York (State) - 1935 - 1272 sivua
...ninety-three of the laws of nineteen hun- am*nd<ML dred twenty, is hereby amended to read as follows: 5. Losses sustained during the taxable year and not...entered into for profit, though not connected with the taxpayer's trade or business; but in the case of a taxpayer other than a resident of the state, only... | |
| United States. Court of Claims - 1925 - 1070 sivua
...the taxable year and not compensated for by insurance or otherwise if incurred in trade or business. "(5) Losses sustained during the taxable year and...though not connected with the trade or business." There are a number of other authorized deductions. The act anticipated the question as to what are... | |
| United States. Court of Claims - 1940 - 772 sivua
...of 1928 (45 Stat. 791) permits a deduction of losses — incurred in trade or business; or incurred in any transaction entered into for profit, though not connected with the trade or business. The plaintiff was the chairman of the board of the Norfolk Ledger-Dispatch, an evening newspaper. He... | |
| Robert Hiester Montgomery - 1920 - 1304 sivua
...into for profit. — Under section 214 (a-5) of the 1918 law an individual may deduct all net losses "if incurred in any transaction entered into for profit,...though not connected with the trade or business." The chief factors which decide the deductibility of this class of losses are : 1. The loss must be... | |
| New York (N.Y.). Tax Commission - 1919 - 106 sivua
...the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business. 5. Losses sustained during the taxable year and not...with the trade or business ; but in the case of a taxpayer other than a resident of the state, only as to such transactions within the state. 6. Losses... | |
| Henry Montefiore Powell - 1919 - 708 sivua
...the income-tax law. (TD 2135, Jan. 23, 1915.) Deductions allowable: losses, not in business or trade. 5. Losses sustained during the taxable year and not...connected with the trade or business; but in the case of a taxpayer other than a resident of the stale, only as to such transactions within the state. Loss —... | |
| Alabama - 1919 - 1476 sivua
...insurance or otherwise, if incurred in trade or business, (e) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if...connected with the trade or business; but in the case of a taxpayer other than a resident of the State, .only as to such transactions within the State, (f ) Losses... | |
| Ewell D. Moore - 1919 - 44 sivua
...insurance or otherwise, if incurred in trade or business; 5. Losses sustained in the taxable year and not compensated for by insurance or otherwise, if...though not connected with the trade or business; but in case of a non-resident alien individual only as to such transactions in the US; 6. Losses sustained... | |
| George Edwin Holmes - 1919 - 1052 sivua
...the present law citizens and residents may deduct all losses sustained during the taxable year and not compensated for by insurance or otherwise, if...for profit, though not connected with the trade or business.2* Under the 1916 Law, a citizen was permitted to deduct the losses actually sustained in... | |
| National City Company, United States - 1919 - 104 sivua
...transactions within the United States; 67. (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, or... | |
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