Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" ... 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
Full view - About this book

Reports of the Tax Court of the United States, Volume 27

United States. Tax Court - Taxation - 1957
...allowance for salaries or other compensation for personal services actually rendered ; • • • and rentals or other payments required to be made...purposes of the trade or business, of property to 27 TAX COURT OF UNITED STATES REPORTS. (638) However, it is well settled that expenditures made to...
Full view - About this book

Reports of the Tax Court of the United States, Volume 28

United States. Tax Court - Taxation - 1958
...In General. — All tbe ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business, Including a reasonable...actually rendered ; traveling expenses (Including tbe entire amount expended for meals and lodging) while away from home In the pursuit of a trade or...
Full view - About this book

Internal Revenue Service: Levies on Unemployment Compensation Benefits and ...

United States. Congress. House. Committee on Government Operations - Construction workers - 1958 - 158 pages
...section 23 (a) (1) of the 1939 code and section 162 of the 1954 code, which permits the deduction of — traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business. In the last 5 years, however, field officials of the Internal Kevenue Service have in many...
Full view - About this book

Internal Revenue Service: Levies on Unemployment Compensation Benefits and ...

United States. Congress. House. Committee on Government Operations - Construction workers - 1958 - 158 pages
...examples of ordinary and necessary business expenses explicitly mentioned by Congress in that section are traveling expenses (including the entire amount expended...lodging) while away from home in the pursuit of a trade ur business. On the other hniul, section 262 specifies that, with certain exceptions not here material,...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 358

United States. Supreme Court - Courts - 1959
...expenses paid or incurred during the taxable year in carrying on any trade or business, including ... traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business; . . . ." 26 USC (1952 ed.) 23 (a)(l)(A). 59 DOUGLAS, J., dissenting. employment "temporary"...
Full view - About this book

Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 504 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered ; (2) traveling expenses (including the entire amount expended...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 or possession,...
Full view - About this book

Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1148 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered ; (2) other property or such stock. Such election shall...the Secretary or his delegate may by regulations (3) rentals or other payments required to be made as a condition to the continued use or possession,...
Full view - About this book

Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1962
...paid or incurred during the taxable year and allowable as deductions in computing taxable income are "traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business." In order for traveling expenses to be deductible under section 162 (a) of the Code, they...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court, Volume 370

United States. Supreme Court - Courts - 1962
...explicit in permitting the deduction of traveling expenses (including the 269 DOUGLAS, J., dissenting. entire amount expended for meals and lodging) while away from home in the "pursuit of a trade or business," 26 USC 162 (a) (2). The Regulations are even more explicit. Section 1.1622(b)(l) provides:...
Full view - About this book

Travel and Entertainment Expenditures: Hearing Before the Committee on ...

United States. Congress. Senate. Committee on Finance - Income tax - 1963 - 87 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...while away from home In the pursuit of a trade or business : * * * 3 All references are to the 1939 Code unless otherwise Indicated. 4 Sec. 24. Items...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF