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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... "
Statutes of the United States of America - Page 235
by United States - 1921
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...Expenses. — All the ordinary anil necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...pursuit of a trade or business ; and rentals or other pay mi-ills required to be made as a condition to the continued use or possession, for purposes of...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 pages
...taxable year in carrying on any trade or business, including a reasonable allowance lor salaries or other compensation for personal services actually...purposes of the trade or business, of property to whicn the taxpayer has not taken or is not taking title or in which he has no equity. (b) INTEREST....
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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1938 - 747 pages
...groağ income under thi.i title, including a reasonable allowance for salaries or other comiKMisation for personal services actually rendered; traveling...while away from home in the pursuit of a trade or business or for the. production of income required to be included in дгомя tnetinw under thiğ...
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United States Code

United States - Law - 1953
...CA) In general. All the ordinary and necessary expenses paid or Incurred during the taxable year in ation required under this chapter as the Commissioner,...collect such payments without having obtained a license ior meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other...
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Revenue Revision of 1942: Hearings Before the Committee on Ways ..., Volume 2

United States. Congress. House. Committee on Ways and Means - Finance - 1942
...this title? includiDS a reasonable allowance for salaries or other compensation for personal service* actually rendered; traveling expenses (including the...while away from home In the pursuit of a trade or bus*' ness or for the production of income required to be included in gross incorfl^ under this title;...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - Law reports, digests, etc - 1944
...the ordinary and necessary expenses paid or Incurred during tbt taxable year in carrying on nny trade or business, including a reasonable allowance for...the entire amount expended for meals and lodging) wliile away from home In the Pursuit of a trade or business ; and rentals or other payments required...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - Gifts - 1944 - 1242 pages
...In General. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...rendered; traveling expenses (including the entire amouiil expended for meals and lodging) while away from home in the pursuit of a trade or business;...
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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - Administrative law - 1945 - 995 pages
...81681 2 salaries or other compensation for personal services actually rendered ; traveling expenses while away from home in the pursuit of a trade or...condition to the continued use or possession, for the purposes of the trade or business, of property to which the taxpayer has not taken or is not taking...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - Law reports, digests, etc - 1945
...traveling expenses (including the entire amount expended for meals and lodging) while fnvay from honnin the pursuit of a trade or business ; and rentals or...the continued use or possession, for purposes of the trad* or business, ot proix-rty to which the taxpayer has not tnken or is not taking title or In which...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - Law reports, digests, etc - 1945
...— All the ordinary and necessary expenses paid or Incurred during the taxable year in carrying nn any trade or business, including a reasonable allowance...expenses (Including the entire amount expended for meals nnd lodging) while away from home In the pursuit of a trade or business ; and rentals or other payments...
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