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" ... all losses actually sustained within the year and not compensated by insurance or otherwise... "
Journal of Accountancy - Page 123
1917
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The Tribune Almanac and Political Register

Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Alexander Jacob Schem, Edward McPherson, Henry Eckford Rhoades - Almanacs, American - 1910 - 410 pages
...compensated by E nee or otherwise, including a reasonable allowance for depreciation of property. , and in the case of insurance companies the sums other than dividends, paid the year on policy and annuity contracts and the net addition, if any. re¡ked by law to be made within...
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Cases Argued and Adjudged in the Supreme Court of the United States, Volume 244

United States. Supreme Court - Law reports, digests, etc - 1917 - 780 pages
...ought to be treated as net income for purposes of taxation. There is a specific provision for deducting "all losses actually sustained within the year and not compensated by insurance or otherwise." And this is a sufficient indication that losses in immediate contemplation, but not as yet actually...
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Cases Decided in the Court of Claims of the United States, Volume 53

United States. Court of Claims - 1919 - 740 pages
...franchise payments, required to be made as a condition to the continued use or possession of property. (Second.) All losses actually sustained within the...not compensated by insurance or otherwise, including reasonable allowance for depreciation of property, if any. (Third.) Interest actual!}7 paid within...
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The Federal Reporter: Cases Argued and Determined in the ..., Volumes 263-264

Law reports, digests, etc - 1920 - 2100 pages
...the income of such • * * insurance cornpauy, received within the year from all sources, * * • (2) all losses actually sustained within the year and...reasonable allowance for depreciation of property, if any. * * * » rpjje statutory requirements for annual return require statement of "the total amount of all...
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The Federal Reporter

Law reports, digests, etc - 1925 - 1112 pages
...or other payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the...including a reasonable allowance for depreciation by use, wear and tear of property, if any; and in the case of mines a reasonable allowance for depletion...
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The Federal Reporter, Volume 269

Law reports, digests, etc - 1921 - 1056 pages
...the year In the maintenance and operation of its business and properties, Including rentals, etc., "(second) all losses actually sustained, within the...insurance or otherwise, including a reasonable allowance lor depreciation by use, wear and tear of property, if any." In the case of Mutual Benefit Insurance...
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Fire Insurance Laws, Taxes and Fees

Fire insurance - 1917 - 540 pages
...taking title, or in which it has no equity. "Second. All losses actually sustained and charged off within the year and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade;...
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Statutes of the United States of America

United States - Law - 1909 - 374 pages
...possession of property; (second) all losses eto0sses' dePreciatlon' actually sustained within the згеаг and not compensated by insurance or otherwise, including...in the case of insurance companies the sums other tfian dividends, paid within the year on policy and annuity contracts and the net addition, if anv,...
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A Treatise on the Federal Corporation Tax Law of 1909: Together with ...

Arthur W. Machen - Corporations - 1910 - 304 pages
...of Law Allowing such Deductions. — The second class of deductions required to be made 2 embrace: " All losses actually sustained within the year and...of property, if any, and in the case of insurance the sums other than dividends, paid within the year on policy and annuity contracts and the net addition,...
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The Tribune Almanac and Political Register

Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Alexander Jacob Schem, Edward McPherson, Henry Eckford Rhoades - Almanacs, American - 1910 - 416 pages
...franchise payments, reQuired to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the...allowance for depreciation of property, If any, and In tne case of Insurance companies the sums other than dividends paid within the year on policy and annuity...
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