 | United States. Congress. Senate. District of Columbia - 1949 - 358 pages
...during the taxable year in carrying on any trade or business (except as otherwise provided herein), traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business: nntl rentals or other payments required to be made as a condition to the continued use or... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1953 - 1536 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered ; traveling expenses (including the entire amount expended...from 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... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...provides, in part, that among the ordinary and necessary business expenses allowable as deductions are traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business. Section 162(a) of the Code, as amended by section 4 of the Revenue Act of 1962, provides... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 66 pages
...for all ordinary and necessary business expenses, including a reasonable allowance for salaries and traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business. The new proposed Internal Revenue Code retains substantially these same provisions. In order... | |
 | Great Britain. Privy Council. Judicial Committee - Constitutional law - 1954 - 878 pages
...made in ascertaining the taxable income. These deductions include, by section 5: "(1) (f) travelling expenses, including the entire amount expended for...while away from home in the pursuit of a trade or business." 88160— III— 12 JC It is to be observed that no question arises in the refer1937 ence... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...and at its direction. Section 23(a)(l)(A) of the Code provides in part a deduction is allowable for "traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business ; * *." The traveling expenses incurred by the taxpayer under consideration in connection... | |
 | United States. Congress. House. Committee on Government Operations - Construction workers - 1958 - 170 pages
...examples of ordinary and necessary business expenses explicitly mentioned by Congress in that section are traveling expenses (including the entire amount expended...lodging) while away from home in the pursuit of a trade ur business. On the other hniul, section 262 specifies that, with certain exceptions not here material,... | |
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... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business... 
