 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 313by United States. Congress. House. Committee on Ways and Means - 1961 - 504 pagesFull view - About this book
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...home in the pursuit of a trade or business ; and rentals or other pay mi-ills 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. ART. 121. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 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. ART. 121. Business expenses.—Business expenses deductible from gross income include the ordinary... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 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. ART. 23(a)-l. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 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. (b) INTEREST. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
 | Almanacs, American - 1920 - 1042 pages
...personal services actually rendered, and 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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
 | United States. Congress. Senate. Committee on Finance - United States - 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... | |
 | United States. Tax Court - Taxation - 1980 - 1358 pages
...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...Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by... | |
 | Administrative law - 1969 - 752 pages
...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,... | |
| |
