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" Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or In which he has no equity. "
The Federal Statutes Annotated: Containing All the Laws of the United States ... - Página 99
de United States - 1920
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

United States. Court of Claims, Audrey Bernhardt - 1958 - 966 páginas
...home in the pursuit of a trade or business ; and rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. In the ease of any sports program conducted for the benefit of the American National Red Cross, expenses...
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Cases Decided in the United States Court of Claims ... with ..., Volume 131

United States. Court of Claims, Audrey Bernhardt - 1955 - 908 páginas
...any trade or business, Including a reasonable allowance for * * • payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer ba! not taken or Is not takIng title or In which he has no equity. Opinion of the Court a transfer...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 páginas
...taxable year in carrying on any trade or business, including a reasonable allowance for salaries or the p Gs, equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 páginas
...taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually...is not taking title or in which he has no equity. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred" see § 350-6....
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 páginas
...taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually...is not taking title or in which he has no equity; (3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the United States,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 páginas
...taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually...is not taking title or in which he has no equity. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 páginas
...taxable year in carrying on any trade or business, including a reasonable allowance for salarics, or other compensation for personal services actually...taken or is not taking title or in which he has no equity.9 BUILDINGS USED FOR RENTAL PURPOSES. A landlord may claim as an expense any amounts expended...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 páginas
...taxable year in carrying on any trade or business, including a reason, able allowance for salaries or other compensation for personal services [actually...condition to the continued use or possession, for purposes fof the trade or business, of property to which the taxpayer has not \ taken or is not taking title...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 páginas
...other payments required to be made as a condition of the continued use or possession for the purpose of trade or business of property to which the taxpayer...is not taking title or in which he has no equity, (b) All interest paid or accrued within the taxable year on indebtedness, but in the case of a non-resident...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 páginas
...taxable year in carrying on any trade or business, including a reasonable allowance foi- sitlaries or RESS. The y+ ; or leered. paid (2) All interest paid or accrued within the taxable year on indebtedness, except...
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