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, 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... | |
| Law - 1962 - 1524 pages
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