 | 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... | |
 | 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... | |
 | 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... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, (including . . . rentals or other payments required...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 - 1028 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; (3) Taxes paid or accrued within the taxable year except (a) income, warprofits, and excess-profits... | |
 | 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...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... | |
 | James Hinton Pou - Corporation law - 1922 - 1032 pages
...required to be made as a condition of the continued use or possession, for the purpose of the trade of property to which the taxpayer has not taken, or...is not taking title, or in which he has no equity . . . $. 4. All interest paid during the income year on indebtedness, except interest on obligations... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...disposition of goods within the United States. DEDUCTIONS ALLOWED. Sec. 214. (a) That in computing net income there shall be allowed as deductions: ' (1)...purposes of the trade or business, of property to 1 See footnote on p. 81. COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of 1918. required to... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 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...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... | |
 | North Dakota - Session laws - 1923 - 634 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...not taking title, or in which he has no equity. (2) Interest paid or accrued within the year on taxpayer's indebtedness. (3) Taxes paid or accrued within... | |
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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... 
