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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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Comparison of the Revenue Acts of 1934 and 1936

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...
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The Federal Reporter

Law reports, digests, etc - 1936 - 1172 pages
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American Jurisprudence: A Modern Comprehensive Text Statement of ..., Volume 34

Law - 1962 - 1524 pages
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U.S. Tax Cases, Volume 64, Issue 2

Commerce Clearing House - Income tax - 1965 - 1920 pages
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U.S. Tax Cases, Volume 72, Issue 2

Commerce Clearing House - Income tax - 1973 - 1280 pages
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U.S. Tax Cases, Volume 93, Issue 1

Commerce Clearing House - Income tax - 1993 - 1584 pages
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U.S. Tax Cases, Volume 69, Issue 2

Commerce Clearing House - Income tax - 1970 - 1392 pages
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