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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. "
Compilation of the Social Security Laws - Page 313
by United States. Congress. House. Committee on Ways and Means - 1961 - 504 pages
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 541 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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 2831 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...
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North Carolina Corporation Code, Annotated: Containing the Statutes ...

James Hinton Pou - Corporation law - 1922 - 1021 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...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - Income tax - 1923 - 144 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) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 238 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...
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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - Accounting - 1924 - 489 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; the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the...
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Investigation of Bureau of Internal Revenue: Hearings Before the ..., Volume 11

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1925
...income there shall be allowed as deductions : * * * 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. Under article 109, which is the regulation pertinent to that provision of the statute that I have just...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 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 taken or is not taking title or in which he has uo equity ; ART. 101. Business expenses. — Business expenses deductible from gross income include...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...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. (b) Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1014 pages
...in that year with respect to any leasehold) as a condition to the continued use or possession, cor purposes of the trade or business, of property to...is not taking title or in which he has no equity. Argument : It is the general experience in the real-estate business that the amount paid out as a commission...
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