 | United States. Tax Court - Government publications - 1974 - 862 pages
...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...is not taking title or in which he has no equity. As noted previously, petitioner was not compelled to enter into the agreement. It did so because it... | |
 | United States. Tax Court - Taxation - 1973 - 908 pages
...meaning where no tax plan is involved. We gain some help from the language of the statute. The language "property to which the taxpayer has not taken or is not taking title" (emphasis added) appears clearly enough to indicate that Congress had in mind an ongoing process in... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1972 - 1200 pages
...use or possession, for purposes of the trade or business, of property to which taxpayer hoi not laten or is not taking title or in which he has no equity." (Emphasis added.) M & V Gear Co., 54T.C385 (1970). To* Latfjtr, Vol. 25. No. I AGRICULTURAL ACCOUNTING... | |
 | United States. Tax Court - Taxation - 1974 - 918 pages
...meaning where no tax plan is involved. We gain some help from the language of the statute. The language "property to which the taxpayer has not taken or is not taking title" (emphasis added) appears clearly enough to indicate that Congress had in mind an ongoing process in... | |
 | United States. Congress. Senate - 1976 - 1064 pages
...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...is not taking title or in which he has no equity. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | Administrative law - 1967 - 682 pages
...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...is not taking title or in which he has no equity. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1972 - 1564 pages
...condition to the continued use or possession, for purposes of the trade or business, of property to which taxpayer has not taken or is not taking title or in which he bat no equity." (Emphasis added.) M 6 V Gear Co., 54 TC 385 (1970). AGRICULTURAL ACCOUNTING 135« tax-gimmick... | |
 | Philippines - Law - 1990 - 620 pages
...condition to the continued use or possession, for the purpose of the trade-, profession or business, for property to which the taxpayer has not taken or is not taking title or in which he has no equity." Petitioner points out that the Central Bank "has no say in the assessment and collection of internal... | |
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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... 
