 | Archives - 1969 - 1404 pages
...during the taxable year in carrying on any trade or business (except as otherwise provided herein), traveling expenses (including the entire amount expended...while away from 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... | |
 | United States. Tax Court - Law reports, digests, etc - 1959 - 1456 pages
...carrying on any trade or business, Including a reasonable allowance for salaries or other compensation for personal services actually rendered ; traveling...for meals and lodging) while away from home In the pnrralt of a trade or business ; and rentals or other payments required to be made as a condition to... | |
 | United States. Tax Court - Taxation - 1961 - 1354 pages
...petitioners in the taxable year 1956. OPINION. Section 162 (a) (2), IRC 1954, allows a deduction for "traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business." Respondent allowed all of petitioner's expenses for trips with the exception of petitioner's... | |
 | United States. Tax Court - Taxation - 1959 - 1470 pages
...allowance 'or salaries or other compensation for personal services actually rendered ; traveling uPenses (Including the entire amount expended for meals and...while away from home In the pursuit of a trade or business ; and rentals or other payments relolred to be made as a condition to the continued use or... | |
 | Administrative law - 1969 - 752 pages
...for salaries or other compensation for personal services actually rendered; (2) Traveling pxpenses (including the entire amount expended for meals and...while away from home in the pursuit of a trade or business; and (3) Rentals or other payments required to be made as a condition to the continued use... | |
 | United States. Tax Court - Taxation - 1970 - 1856 pages
...in carrying on any trade or business, including — * * * (2) traveling expenses (including amounts expended for meals and lodging * * * ) while away from home in the pursuit of a trade or business." he did make these assertions and since it was apparent that the expenses incident to the... | |
 | United States. Internal Revenue Service - Internal revenue - 1979 - 644 pages
...taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging) while away from home in the pursuit of a trade or business. Section 262 provides, with exceptions not here material, that no deduction shall be allowed... | |
 | United States. Internal Revenue Service - Internal revenue - 1978 - 630 pages
...law Under present law, an individual is allowed a deduction for traveling expenses (including amounts A *V !\( p D FQ c business (sec. 162(a)). These expenses are deductible only if they are reasonable and necessary in... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1974
...taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging) while away from home in the pursuit of a trade or business. Section 262 provides, with exceptions not here material, that no deduction shall be allowed... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1992 pages
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling...expenses (including the entire amount expended for meals sad lodging) while away from borne in the pursuit of a trade or business ; and rtnals or other payments... | |
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... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business... 
