 All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...  Public Accounting and Auditing... - Page 126by John F. Sherwood - 1920Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...deductions: "(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...including rentals or other payments required to be made as a condition to the continued use or possession of property Opinion of the Court to which the... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 936 pages
...as a deduction, "All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...compensation for personal services actually rendered," and concluded that, "In the circumstances the deductions claimed for compensation of officers and certain... | |
 | United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...deduction for " all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, * * *." The reasonableness of the compensation... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...deductions : 149. (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 428 pages
...as deductions: (1) All ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...taxable year in carrying on any trade or business, including a reason, able allowance for salaries or other compensation for personal services [actually...condition to the continued use or possession, for purposes fof the trade or business, of property to which the taxpayer has not \ taken or is not taking title... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...INCOME. (Sec. 214). 1. All ordinary and necessary expenses paid or incurred during the taxable year in any trade or business, including a reasonable allowance...rendered, and including rentals or other payments necessary to the continued use or possession for the business or trade of property to which the taxpayer... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...income is computed under §212 of the Revenue Act of 1fll8. (Revenue Act of 1918, § 200.) salaries or other compensation for personal services actually...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...income is computed under § 212 of the Revenue Act of 1918. (Revenue Act of 1918, § 200.) salaries or other compensation for personal services actually...and including' rentals or other payments required to he made as a condition to the continued use or possession of property to which the corporation has... | |
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