The Ely miner. [volume] (Ely, Minn.) 1895-1986, 1938-03-03
Information for Individuals
On 1887 State Income Tax

incurred by the taxpayer on account Of
sickness or personal injury to himself
or his dependents are deductible.
Payments for practitioners and other
healing services, nursing, hospital, drugs
and medical supplies, incurred by the
taxpayer on account of sickness or of
personal injury to himself or his de-
pendents are deductible.
In case of rental property from which
the income, if any, is assigned to this
state, the expense incurred in the up
keep of this property plus reasonable
amount Of depreciation is deductible.
Automobile expenses, including de-
probation incurred in profession or
business is deductible item
Ordinary and necessary expenses paid
or incurred in conducting the activity
or in carrying on the trade or business
from which the gross income is de-
rived, including a reasonable allowance
for salaries and voluntary or compulsory
contributions made by employers to
maintain voluntary or compulsory
system of unemployment insurance or
system of old age pensions for their
employees, and any welfare work for the
benefit of such employees are deduc-
tible
Depreciation on equipment used in a
trade or business is deductible.
Expenses of physicians and dentists
while attending clinics are Geductible.
Losses from sales or exchanges of
capital assets shall he allowed only to
the extent of 100000 plus the gains
from such sales or exchanges.
Expenses incurred by an attorney in
ATTENDING conventions of bar associ-
ationS are deductible from gross income
Expenses of attending scientific meet
ings and conventions are deductible
by university professors.
Test books and office equipment hav-
ing life of more than one year are
not deductible but depreciation thereon
is deductible.
Loss on the sale of society club mem
!: berships is not deductible.
Dues paid to labor union are de-
ductible to the extent that they are
purely dues, any portion of such dues
allocated to the payment of death bene-
fits or other special funds that inure to
the benefit of the members is not de-
ductible
Ordinary dues paid by members to
social athletic and similar clubs are
not deductible.
Dues paid to Chambers of Commerce
are deductible
Ordinary lodge dues are not deduc-
tible.
No portion of the cost of cigarettes or
tobacco is deductible as a tax
Reasonable and necessary travelling
leXpenses incurred by a taxpayer on
business including railroad fares, meals,
and lodging are deductible expenses.
Where the indorSer of the notes is
required to pay because of the insol-
vency of the maker, this loss is slS-
!. tanned and allowable only when the
notes are paid, regardless of the fact
that the indorSer may be on the ac-
crued basis or his liability is absolute
The cost of board and wages of a
houSekeeper is a family expense and is
not allowable as deduction.
Payments as damage for breach of
promise to marry are personal ex-
jpenseS and not deductible.
Payments made for alimony are re-
garded as gifts and therefore are not
deductible
Automobile expenses in going to and
from ones place of employment are
not deductible.
Fees paid by individuals for general
legal purposes are not deductible as Or
binary and necessary expenses.
Expenses of teachers attending sum-
mer school are personal expenses and
are not deductible
The expenses of clergyman in at
tending church convention are de-
ductible.
Campaign expenses in running for
public office are personal expenses and
not deductible.
Life insurance premiums paid are
J unbelievable deductions.
Contributions or gifts made during
the taxable year to community chest,
corporation, organized trust fund or
funds operating within this State or
lganized and operated exclusively for
religious, charitable, scientific, literary,
artistic, or educational purposes or for
the prevention of cruelty to children
or animals; no part of the net earn
ings which inures to the benefit of any
private shareholder or individual are
deductible.
Contributions to lodges, fraternity
societies are deductible if the funds are
used exclusively for charitable purposes
Contributions to post or organiza-
tons of war veterans or auxiliary units
or societies of such posts or organiza-
lions, if they are within the State and
no part of their net income inures to
The benefit of any private shareholder
or individual, are deductibIe Credits
for contributions are limited to $50 of
taxable incomes.