 ... (e) LOSSES BY INDIVIDUALS. — In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — if incurred in trade or business ; or if incurred in any transaction entered into for profit,...  Laws of the State of New York - 第 1728 頁New York (State) 著 - 1920完整檢視 - 關於此書
 | United States. Court of Claims - 1925 - 1070 頁
...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 頁
...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 頁
...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... | |
 | Guaranty Trust Company of New York - 1919 - 664 頁
...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...connected with the trade or business; but in the case of a nonresident alien individual only as to such transactions within the United States; (6) Losses sustained... | |
 | National City Company, United States - 1919 - 104 頁
...otherwise, if incurred in trade or business ; 66. (5) Losses sustained during the taxable yeai and not compensated for by insurance or otherwise, if...with the trade or business ; but in the case of a nonresident alien individual only as to such transactions within the United States; 67. (6) Losses... | |
 | Ewell D. Moore - 1919 - 44 頁
...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 頁
...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... | |
 | Alabama - 1919 - 1476 頁
...as to such transactions within the State, (f ) Losses sustained during the taxable year of property not connected with the trade or business (but in the...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... | |
 | Henry Montefiore Powell - 1919 - 708 頁
...Deductions allowable: losses from fire, etc. 6. Losses sustained during the taxable year of property not connected with the trade or business (but, in the case of a taxpayer other than a resident, only of property within the state) if arising from fires, storms, shipwrecks, or other casualty or... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 頁
...only as to such transactions within the state. 6. Losses sustained during the taxable year of property not connected with the trade or business (but, in the case of a taxpayer other than a resident, only of property within the state) if arising from fires, storms, shipwrecks, or other casualty or... | |
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