... 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 26by United States - 1924 - 240 pagesFull view - About this book
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 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. 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 - 1959 - 1028 pages
...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... | |
| 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... | |
| 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...not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable as... | |
| 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]... | |
| 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...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... | |
| 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... | |
| 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,... | |
| 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.... | |
| George Edwin Holmes - Excess profits tax - 1919 - 1052 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...taken or is not taking title or in which he has no equity.9 BUILDINGS USED FOR RENTAL PURPOSES. A landlord may claim as an expense any amounts expended... | |
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