 ... 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
 | Alabama - Law - 1919 - 1476 pages
...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... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 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... | |
 | Ewell D. Moore - Taxation - 1919 - 44 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... | |
 | Income tax - 1920 - 188 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... | |
 | Harris, Forbes & Co., New York - 1920 - 110 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... | |
 | John F. Sherwood - Accounting - 1920 - 272 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." Repairs. (Art. 103. Reg. No. 45, 1918.) "The cost of incidental repairs which neither materially add... | |
 | United States - Internal revenue law - 1920 - 1064 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...or is not taking title or in which he has no equity ; or leered. paid (2) All interest paid or accrued within the taxable year on indebtedness, except... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 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; * * * ART. 101. Business expenses. — Business expenses, whether subtrac from total receipts in computing... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...Df<lucli<""be allowed as deductions: rendered, and including rentals or other payments required to be made as a ed into or employed in the military or naval service, any anns, or iccrutd P*'d (-) -^ interest paid or accrued within the taxable year on indebtedness, except on... | |
 | Clothing trade - 1920 - 622 pages
...rendered, including rentals or other payments required to be made as a condition to the continued use of possession for purposes of the trade or business,...is not taking title or in which he has no equity. (b) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
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