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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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...for salaries or other compensation for personal services actually rendered; (2) Traveling pxpenses (including the entire amount expended for meals and...sentence, the place of residence of a Member of Congress (1ncluding any Delegate and Resident Commissioner) within the State, congressional district, Territory,...
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United States Congressional Serial Set, Issues 12750-12751

Archives - 1969
...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) INTEREST.—All interest paid or accrued, according to the taxpayer's method of accounting, within...
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Reports of the Tax Court of the United States, Volume 51

United States. Tax Court - Law reports, digests, etc - 1969
...during the taxable year In carrying on any trade or business, Including — • ••••• • (3) rentals or other payments required to be made...purposes of the trade or business, of property to which tbe taxpayer has not taken or Is not taking title or In which he has no equity. SEC. 167. DEPRECIATION....
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Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - Taxation - 1943
...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...of property to which the taxpayer has not taken or IB not taking title or in which he has no equity. • •••••• "(2) NON-TBADE OH NON-BUSINESS...
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Reports of the Tax Court of the United States, Volume 76

United States. Tax Court - Taxation - 1981
...provides that rental payments are deductible if the payments are for the "continued use or possession" of property to which the "taxpayer has not taken or...is not taking title or in which he has no equity." The parties have stipulated that at no time during the terms of the leases was legal title to the items...
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Senate Manual Containing the Standing Rules, Orders, Laws, and Resolutions ...

United States. Congress. Senate - 1971
...expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) while away from home in the pursuit of a trade or...is not taking title or in which he has no equity. Fa r purposes of the preceding sentence, the place of residence of a Member of Congress (including...
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Reports of the United States Tax Court, Volume 76

United States. Tax Court - Law reports, digests, etc - 1981
...paid or incurred during the taxable year in carrying on any trade or business, including— * ****** (3) rentals or other payments required to be made...is not taking title or in which he has no equity. Under the statutory language, several tests must be met to ensure deduction of rentals paid. A recent...
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Reports of the United States Tax Court, Volume 71

United States. Tax Court - Taxation - 1979
...incurred during the taxable year in carrying on any trade or business, including— • •**•*• (3) rentals or other payments required to be made...is not taking title or in which he has no equity. Supp. 584 (NDNY 1962); Miles v. Commissioner, 41 TC 165 (1963). Such cases are inapposite because,...
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Reports of the United States Tax Court, Volume 59

United States. Tax Court - Law reports, digests, etc - 1972
...paid or Incurred during the taxable year in carrying on any trade or business, including — ******* (3) rentals or other payments required to be made...of property to which the taxpayer has not taken or la not taking title or in which he has no equity. Claimed: Cash ront paid - .. . _ $15,900.00 $15,900...
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Reports of the United States Tax Court, Volume 67

United States. Tax Court - Law reports, digests, etc - 1977
...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...
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