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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. "
Comparison of the Revenue Acts of 1918 and 1921 - Page 28
by United States - 1924 - 240 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958
...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. In the ease of any sports program conducted for the benefit of the American National Red Cross, expenses...
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959
...grogs Income. In computing net Income there shall be allowed as deductions : ***** (b) Interest. — All Interest paid or accrued within the taxable year...Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24, 1017, and originally subscribed...
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Cases Decided in the United States Court of Claims ... with ..., Volume 131

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955
...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...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920
...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]...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 30 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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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 400 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....
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Acts of the General Assembly of the State of Alabama

Alabama - Law - 1919
...other payments required to be made as a condition of the continued use or possession for the purpose of trade or business of property to which the taxpayer...is not taking title or in which he has no equity, (b) All interest paid or accrued within the taxable year on indebtedness, but in the case of a non-resident...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - Income tax - 1919 - 153 pages
...actually rendered, also rentals or payments for continued use of the business premises or possession of property to which the taxpayer has not taken or is not taking title or in which he has no equity. All interest paid or accrued on indebtedness except that no deduction may be made for interest or indebtedness...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - Taxation - 1919 - 32 pages
...the continued use or possession for the business or trade of property to which the taxpayer has not or is not taking title or in which he has no equity. 2. All interest paid or accrued in the year on indebtedness, except that incurred or continued to purchase or carry obligations or...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

Income tax - 1920 - 167 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...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...
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