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" In the case of buildings, machinery, equipment, or other facilities, constructed, erected, installed, or acquired, on or after April 6, 1917, for the production of articles contributing to the prosecution of the present war... "
Statistics of Income for ... - Page 424
1953
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Cases Decided in the Court of Claims of the United States, Volume 61

United States. Court of Claims - 1926 - 1122 pages
...by the taxpayer of plant * * * constructed, installed, or acquired by the taxpayer on or after April 6, 1917, for the production of articles contributing to the prosecution of the present war." The court has found, as stipulated by the parties, that no part of said property was...
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Cases Decided in the Court of Claims of the United States, Volume 88

United States. Court of Claims - 1939 - 690 pages
...those of plaintiff. Likewise after that acquisition and during the war period the plant was operated for the production of articles contributing to the prosecution of the war. At the termination of the war plaintiff endeavored to operate the plant as a peacetime operation, but...
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Annual Report of the Corporation of the Chamber of Commerce, of ..., Volume 61

New York Chamber of Commerce - 1919 - 784 pages
...a reasonable deduction for the amortization of buildings, machinery, equipment and other facilities for the production of articles contributing to the prosecution of the war, and reasonable allowance for depreciation of improvements, etc. It is recognized in those several instances...
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The Federal Reporter

1927 - 1130 pages
...machinery, equipment, or other facilities, constructed, erected, installed, or acquired, on or after April 6, 1917, for the production of articles contributing to the prosecution of the present war, and in the case of vessels constructed or acquired on or after such date for the transportation...
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918 - 82 pages
...machinery, equipment, or other facilities, constructed, erected, installed, or acquired on or after April 6, 1917, for the production of articles contributing to the prosecution of the war. It is the last three lines of that clause to which I desire especially to refer. Senator SMOOT. You...
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Emergency Power Bill: Hearings Before the Committee on ..., Volumes 1-3

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1918 - 160 pages
...machinery, equipment, or other facilities constructed, erected, installed, or acquired on or after April 6, 1917, for the production of articles contributing to the prosecution of the present war, there may be allowed a reasonable deduction for the amortization of such part of the cost...
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Prentice-Hall Tax Service for 1919, Issues 1-32

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 428 pages
...loss from regular business operations or (2) the sale of assets acquired by the taxpayer after April 6, 1917, for the production of articles contributing to the prosecution of the war with Germany. The amount of net loss claimed must represent an actual net loss above all income —...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...machinery, equipment or other facilities constructed, erected, installed or acquired on or after April 6, 1917. for the production of articles contributing to the prosecution of the war with Germany, and in the case of vessels constructed or acquired on or after such date for the transportation...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...machinery, equipment, or other facilities, constructed, erected, installed, or acquired, on or after April 6, 1917, for the production of articles contributing to the prosecution of the present war and in the case of vessels constructed or acquired on or after such date for the transportation...
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Magnesite: Hearings Before the Committee on Ways and Means House of ...

United States. Congress. House. Committee on Ways and Means - 1919 - 248 pages
...machinery, equipment, or other facilities constructed, erected, installed, or acquired on or after April 6, 1917, for the production of articles contributing to the prosecution of the present war As this company was incorporated in May, 1917, it is at once apparent that the Government...
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