 | United States. Tax Court - Taxation - 1977 - 1216 pages
...business including: (3) rentals or other payments required to be made as a condition to the continued possession, for purposes of the trade or business,...is not taking title or in which he has no equity. As in the case of salary or compensation, section 162(a)(3) does not specifically limit deductions... | |
 | United States - Social security - 2004
...former subsection (n) as subsection (o), effective November 11, 2003. PL 83-591 SEC. 162.— Continued (3) rentals or other payments required to be made...is not taking title or in which he has no equity. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1972 - 1564 pages
...Comm'r, 379 F.2d 252 (2d Cir. 1967). «•IRC §162(a), "There shall be allowed as a deduction ... (3) rentals or other payments required to be made...purposes of the trade or business, of property to which taxpayer has not taken or is not taking title or in which he bat no equity." (Emphasis added.) M 6... | |
 | United States. Congress. Senate - 2000 - 1220 pages
...other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and (3) rentals or...is not taking title or in which he has no equity. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States - Social security - 2003 - 992 pages
...other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or business; and (3) rentals or...is not taking title or in which he has no equity. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States - Session laws - 1939 - 780 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. (2) CORPORATE CHARITABLE CONTRIBUTIONS. — No deduction shall be allowable under paragraph (1) to... | |
 | David F. Windish - Real estate investment - 2007 - 700 pages
...received or accrued for the occupancy of real estate.1 Rentals or other payments, required to be made as a condition to the continued use or possession, for...business, of property to which the taxpayer has not taken title or in which the taxpayer has no equity, are deductible as ordinary and necessary business expenses.2... | |
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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. 
