 Trade or business expenses — (a) In general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business. Including — (1) A reasonable allowance for salaries...  Reports of the Tax Court of the United States - Página 184de United States. Tax Court - 1968Visualização completa - Sobre este livro
 | 1941 - 1450 páginas
...such reduction as investment income; the Minister's decision on this question is final and conclusive. Traveling expenses, including the entire amount expended for meals and lodging, while away from nome are deductible if incurred in the pursuit of a trade or business. The traveling expenses of directors... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 páginas
...convention. And certainly had he observed that Congress had expressly provided for the deduction of "traveling expenses (including the entire amount expended for meals and lodging) while iiway from home in the pursuit of a trade or business," he could have come to no other conclusion but... | |
 | United States - 1965 - 1110 páginas
...nonresident alien Individuals, see section 873 of this title. § 162. Trade or business expenses, (a) In general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...allowance for salaries or other compensation for personal services actually rendered; traveling exlenses (including the entire amount expended for meals and lodging) while away from home in the puruit of a trade or business; and entais or other payments required о be made as a condition to the... | |
 | United States. Congress. Senate. Appropriations Committee - 1945 - 860 páginas
...business, including a reasonable allowance for salaries or other personal services actually rendered; traveling expenses (including the entire amount expended for meals and lodging) while away from home in tha! pursuit of a trade or business; and the rentals or other payments required to be! paid as a condition... | |
 | United States. Congress. Senate. Committee on Appropriations - 1945 - 1222 páginas
...reasonable allowance forsalir' or other personal services actually rendered; traveling expenses (including I entire amount expended for meals and lodging) while away from home in t pursuit of a trade or business; and the rentals or other payments required tol paid as a condition... | |
 | 1972 - 852 páginas
...1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses — (a) In general. There shall be allowed as a deduction...(including the entire amount expended for meals and ludg§ 1.162-1 Ing) while away from home In the pursuit of a trade or business; and (3) Rentals or... | |
 | 1976 - 756 páginas
...1.162 Statutory provisions; trade or business expenses. SBC. 162. Trade or business expenses — (a) in general. There shall be allowed as a deduction...— (1) A reasonable allowance for salaries or other compensation (or personal services actually rendered: (2) Traveling expenses (including the entire... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 páginas
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended for meals and lodging) while awuy from home in the pursuit of a trade or business; and rentals or other payments required to be... | |
 | United States. Internal Revenue Service - 1962 - 1090 páginas
...patronage by keeping its name before the public. Section 162 (a) of the Code provides, in part, that, in general, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. Section... | |
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