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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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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 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...
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The Federal reporter. Second series, Volume 65

1933
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Journals of the Senate and House, Volume 1

Oregon. Legislative Assembly - 1933
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Federal Tax Handbook, Volume 1

Robert Hiester Montgomery - Gifts - 1934
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Federal Income Tax Handbook

Robert Hiester Montgomery - Income tax - 1935
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 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. AHT. 23(a)-1. Business expenses. — Business expenses deductible from gross income include the ordinary...
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Session Laws of the State of Washington

Washington (State) - Session laws - 1935
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House 324. Revenue Bill

Alabama - Taxation - 1935 - 456 pages
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 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...
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