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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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Reports of the United States Tax Court, Volume 69

United States. Tax Court - Taxation - 1978
...(3) rentals or other payments required to be made as a condition to the continued use or |>osscssion, for purposes of the trade or business, of property...is not taking title or in which he has no equity. Petitioners recognize that the usual rule (applicable to cash as well as accrual basis taxpayers, see...
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Farmworkers in Rural America, 1971-1972, Hearings Before the Subcommittee on ...

United States. Congress. Senate. Committee on Labor and Public Welfare - 1972
...Comm'r, 379 F.2d 252 (2d Cir. 1967). •IRC 162(a), "There shall be allowed as a deduction ... (3) rentals or other payments required to be made...purposes of the trade or business, of property to which taxpayer hoi not laten or is not taking title or in which he has no equity." (Emphasis added.) M &...
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Farmworkers in Rural America, 1971-1972: Hearings, Ninety-second Congress ...

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Migratory Labor - Agricultural laborers - 1972
...v. Comm'r, 379 F.2d 252 (2d Cir. 1967). 5s IRC l62(a), "There shall be allowed as a deduction ... (3) rentals or other payments required to be made...purposes of the trade or business, of property to which taxpayer has not taken or is not taking title or in which he has no equity." (Emphasis added.) M &...
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Reports of the Tax Court of the United States, Volume 67

United States. Tax Court - Taxation - 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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IRS Administration of Tax Laws Relating to Lobbying: Hearings Before a ...

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - Corporations - 1978
...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...
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Congressional Serial Set

United States - 1981
...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...
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Hearings

United States. Congress. Senate. Committee on Labor and Public Welfare - 1972
...Comm'r, 379 F.2d 252 (2d Cir. 1967). •IRC 162(a), "There shall be allowed as a deduction ... (3) rentals or other payments required to be made...purposes of the trade or business, of property to which taxpayer has not taken or is not taking title or in which he bat no equity." (Emphasis added.) M 6...
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Senate Manual Containing the Standing Rules, Orders, Laws, and Resolutions ...

United States. Congress. Senate - 2000
...expended for meals and lodging other than amounts which are lavish or extravagant under the circumstances) present, or possession which be represents in Congress shall be considered his home, but amounts expended by...
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Compilation of the Social Security Laws: Including the Social Security Act ...

United States - Social security - 2003
...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...
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United States Statutes at Large

United States Department of State - Session laws - 1939
...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...
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