 ... 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...  Reports of the Tax Court of the United States - Page 232by United States. Tax Court - 1960Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...endered ; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business ;...not taking title or in which he has no equity. In the ease of any sports program conducted for the benefit of the American National Red Cross, expenses... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1952 - 936 pages
...rendered : traveling expenses (Including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business ;...is not taking title or In which he has no equity. 423 Opinion of the Court ticular taxpayer affected. Commissioner v. Heimnger, 320 US 467. The type... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 908 pages
...any trade or business, Including a reasonable allowance for * * • payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer ba! not taken or Is not takIng title or In which he has no equity. Opinion of the Court a transfer... | |
 | Law reports, digests, etc - 1926 - 1144 pages
...rentals or other payments required to be made as a condition to the continued use or possession for the purposes of the trade, or business, of property to which the taxpayer has not taken, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly... | |
 | Philippines - Law - 1986 - 492 pages
...be made as a condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has...is not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...personal services actually rendered, and including rentals or other payments required to be made as a X1s, equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...personal services actually rendered, and including 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. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...personal services actually rendered, and including 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. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...personal services actually rendered, and including 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. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred" see § 350-6.... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...personal services actually rendered, and including 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; (3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the United States,... | |
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