American Law Reports Annotated, Svazek 144Lawyers Co-operative Publishing Company, 1943 |
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Strana 528
... fire insurance premiums . The amount paid by a taxpayer for fire insurance for a period extending beyond the tax year deductible as a business expense in determining the taxable income of one making a return on a cash basis , is not ...
... fire insurance premiums . The amount paid by a taxpayer for fire insurance for a period extending beyond the tax year deductible as a business expense in determining the taxable income of one making a return on a cash basis , is not ...
Strana 533
... fire insurance premiums were a capital expenditure , nor that the taxpayer acquired a capital asset which was to be depreciated over the life of the policies , but that it was simply held in that case that fire in- surance premiums ...
... fire insurance premiums were a capital expenditure , nor that the taxpayer acquired a capital asset which was to be depreciated over the life of the policies , but that it was simply held in that case that fire in- surance premiums ...
Strana 1306
... fire occurred after some of the casks had been filled up , while the others had not . The plaintiff's action was to recover the money he had paid as money received by the defendants to the use of the plaintiffs . The Court of King's ...
... fire occurred after some of the casks had been filled up , while the others had not . The plaintiff's action was to recover the money he had paid as money received by the defendants to the use of the plaintiffs . The Court of King's ...
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