| United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 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,... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1962 - 976 pages
...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... | |
| United States. Congress. Senate. Finance - 1963 - 94 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... | |
| United States. Tax Court - Law reports, digests, etc - 1947 - 1354 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 • * *. » SEC. 24. ITEMS NOT DEDUCTIBLE. (a) GENERAL RULE. — In computing net Income no... | |
| United States. Tax Court - Law reports, digests, etc - 1959 - 1456 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...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... | |
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