 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...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... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 908 pages
...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... | |
 | Law reports, digests, etc - 1926 - 1142 pages
...rentals or other payments required to be made as a condition to the continued use or possession for the purposes of the trade, or business, of property to which the taxpayer has not taken, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly... | |
 | Philippines - Law - 1986 - 492 pages
...be made as a condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has...not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable as... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...deductions: (l) All the ordinary and necessary expenses paid or incurred during tlie taxable year in carrying on any trade or business, including a reasonable...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
...Compensation mililitary or naval forces. Nonresident aliens gross income. 61. SEC. 214. (a) as deductions: 62. (1) All the ordinary and necessary expenses paid 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... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...States bears to the amount of his gross income from all sources within and without the United States; (1) All the ordinary and necessary expenses paid or...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,... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...their gross income all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...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... | |
 | Alabama - Law - 1919 - 1476 pages
...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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... 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... 
