Campaign Expenditures: Hearings, Eighty-second Congress, Second Session, Created Pursuant to H. Res. 558, December 1-5, 1952

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Page 195 - 2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation or maintenance of property held for the production of income.
Page 197 - The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible...
Page 196 - States, organlzed and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which Inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which Is carrying on propaganda, or otherwise attempting, to influence legislation. For...
Page 195 - Traveling expenses (including the entire amount expended for meals and lodging) while away from home In the pursuit of a trade or business...
Page 196 - ... to an amount which in all the above cases combined does not exceed 15 per centum of the taxpayer's net income as computed without the benefit of this subsection.
Page 196 - A corporation, trust, or community chest, fund, or foundation, created or organized in the United States or in any possession thereof or under the law of the United States or of any State or Territory or of any possession of the United States, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children...
Page 195 - ... 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.
Page 196 - ... a domestic fraternal society, order, or association, operating under the lodge system, but only if such contributions or gifts are to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Page 129 - For purposes of this section — (1) the term "broadcasting station" includes a community antenna television system; and (2) the terms "licensee" and "station licensee" when used with respect to a community antenna television system mean the operator of such system. (d) Rules and regulations.
Page 128 - If any licensee shall permit any person who is a legally qualified candidate for any public office to use a broadcasting station, he shall afford equal opportunities to all other such candidates for that office in the use of such broadcasting station...

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