 | New York (State) - Session laws - 1921 - 1090 pages
...personal services actually rendered, and including 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. 2. All interest paid or accrued during the taxable year on indebtedness. 3. Taxes other than income... | |
 | National City Company - Income tax - 1921 - 104 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." There is a deduction here not before given to persons traveling on business. 75 "(2) All interest paid... | |
 | Rex Frye - Income tax - 1921 - 350 pages
...personal services actually rendered, and including 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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...rentals or other payments required to be made as a condition to the continued use or possession, (or purposes of the trade or business, of property to...or is not taking title or in which he has no equity ; * * * ART. 101. Business expenses.— Business expenses, whether subtracted from total receipts in... | |
 | Alzada Comstock - Business & Economics - 1921 - 258 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...or is not taking title or in which he has no equity : (b) All interest paid during the income year on indebtedness ; (c) Taxes paid or accrued within the... | |
 | National Tax Association - Corporations - 1921 - 76 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...or is not taking title or in which he has no equity ; (b) All interest paid during the income year on indebtedness incurred in connection with the trade... | |
 | Louisiana (State). Assessment and Taxation Commission - Taxation - 1921 - 294 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...is not taking title or in which he has no equity; (b) All interest paid during the income year on indebtedness incurred in connection with the trade... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...carrying on any trade or business, (including . . . 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. Bui. 35-21-1794; 0. D. 1014, the Bureau ruled that where "by the terms of the lease the lessee... | |
 | United States - Law - 1922 - 756 pages
...other payments required to be made as a condition to the continued use or possession, for purposes of trade or business, of property to which the taxpayer...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... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...footnote on p. 81. COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of 1918. 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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
| |
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. 
