 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 908 pages
...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, are specifically allowed under section 23 (a) (1) (A) as an ordinary and necessary expense. Plaintiff... | |
 | Philippines - Law - 1986 - 492 pages
...continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...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.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...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. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...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. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...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. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...payments required to be made as a condition to the continued use or possession of property to which the taxpayer has not taken or is not taking title or in which he has no equity. Business Expenses.—Business expenses, whether subtracted from total receipts in computing gross income... | |
 | Alabama - Law - 1919 - 1476 pages
...condition of the continued use or possession for the purpose of trade or business of property to which the taxpayer has not taken, or 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... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...rentals or payments for continued use of the business premises or possession of property to which the taxpayer has not taken or is not taking title or in which he has no equity. All interest paid or accrued on indebtedness except that no deduction may be made for interest or indebtedness... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
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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... 
