 | United States - 1927 - 920 pages
...for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which both personal services and capital are material... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...personal services rendered by him to a corporation, which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. No general rule can be laid down defining the trades or businesses in which personal services and capital... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | E.G.Holt,United States Department of Commerce - 1927 - 636 pages
...for personal services rendered by him to a corporation which represents a distribution of earnings or profits rather than a reasonable allowance as compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which both personal services and capital are material... | |
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In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material incomeproducing factors... 
