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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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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...Df<lucli<""be allowed as deductions: rendered, and including rentals or other payments required to be made as a ed into or employed in the military or naval service, any anns, or iccrutd P*'d (-) -^ interest paid or accrued within the taxable year on indebtedness, except on...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 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...or is not taking title or in which he has no equity ; or leered. paid (2) All interest paid or accrued within the taxable year on indebtedness, except...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - Law - 1920 - 1054 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...or 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...
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Fairchild's Daily News Record and Women's Wear National Directory ..., Volume 17

Clothing trade - 1920 - 622 pages
...rendered, including rentals or other payments required to be made as a condition to the continued use of possession for purposes of the trade or business,...is not taking title or in which he has no equity. (b) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - Income tax - 1920 - 112 pages
...rentals or other payments required to be made as a condition to the continued use or possession, for the purposes of the trade or business, of property to...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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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - Income tax - 1921 - 104 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." There is a deduction here not before given to persons traveling on business. 75 "(2) All interest paid...
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Laws of the State of New York, Volume 2

New York (State) - Session laws - 1921 - 1090 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 during the taxable year on indebtedness. 3. Taxes other than income...
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United States Revenue Act of 1921: Annotated and Indexed, Part 1

National City Company - Taxation - 1921 - 116 pages
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - Income tax - 1921 - 350 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...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...rentals or other payments required to be made as a condition to the continued use or possession, (or purposes of the trade or business, of property to...or is not taking title or in which he has no equity ; * * * ART. 101. Business expenses.— Business expenses, whether subtracted from total receipts in...
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