 | United States. Tax Court - Taxation - 1954 - 1200 pages
...(A) In General. — All the ordinary and necessary expenses paid or Incurred during taxable year In carrying on any trade or business, Including a reasonable...entire amount expended for meals and lodging) while *way from home In the pursuit or a trade or business ; • • • S7^::- 24. ITEMS NOT DEDUCTIBLE.... | |
 | United States. Tax Court - Taxation - 1947 - 1314 pages
...gross income of : (a) EXPENSES. — (1) TBADE OB BUSINESS EXPENSES. — able allowance for salaries or other compensation for personal services actually...while away from home in the pursuit of a trade or business ; * * * Section 24, Internal Revenue Code, provides in material part as follows : (a) GENERAL... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1992 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...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... | |
 | United States. Tax Court - Law reports, digests, etc - 1956 - 1170 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...expenses (Including the entire amount expended for nic.ils and lodging) while away from home in the pursuit of a trade or business ; • • • • SEC.... | |
 | 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...trade or business ; and rentals or other payments relolred to be made as a condition to the continued use or possession, for purposes of "n trade or... | |
 | United States. Tax Court - Taxation - 1968 - 732 pages
...during the taxable year In carrying on any trade or business. Including — • •••••• (2) traveling expenses (Including the entire amount expended...from home In the pursuit of a trade or business ; and •SEC. 212. EXPENSES FOR PRODUCTION OF INCOME. In the case of an Individual, there shall be allowed... | |
 | 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...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. 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 - Law reports, digests, etc - 1950 - 1992 pages
...services actually reidered; traveling expenses (including the entire amount expended for meals tad lodging) while away from home in the pursuit of a...business; and rentals or other payments required to be made as a condition to the continued use "t possession, for purposes of the trade or business, of property... | |
 | Administrative law - 1967 - 682 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,... | |
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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... 
