 ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.  Legislative Calendar - Seite 12von United States. Congress. Senate. Committee on Finance - 1939Vollansicht - Über dieses Buch
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 Seiten
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation tor personal services actually rendered : traveling expenses...is not taking title or In which he has no equity. 423 Opinion of the Court ticular taxpayer affected. Commissioner v. Heimnger, 320 US 467. The type... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 Seiten
...a reasonable allowance for salaries or other compensation for personal services actually endered ; traveling expenses (including the entire amount expended...is not taking title or in which he has no equity. In the ease of any sports program conducted for the benefit of the American National Red Cross, expenses... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 Seiten
...Code. The plaintiff first points out that reasonable rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity, are specifically allowed under section 23 (a) (1) (A) as an ordinary and necessary expense. Plaintiff... | |
 | Robert Hiester Montgomery - 1920 - 1304 Seiten
...personal services actually rendered, and including rentals or other payments required to be made as a X1s, equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 Seiten
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...not taking title or in which he has no equity. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during... | |
 | Guaranty Trust Company of New York - 1919 - 664 Seiten
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity; (3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the United States,... | |
 | Henry Montefiore Powell - 1919 - 708 Seiten
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred" see § 350-6.... | |
 | National City Company, United States - 1919 - 104 Seiten
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
 | George Edwin Holmes - 1919 - 1052 Seiten
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...taken or is not taking title or in which he has no equity.9 BUILDINGS USED FOR RENTAL PURPOSES. A landlord may claim as an expense any amounts expended... | |
 | United States - 1920 - 1054 Seiten
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...not taking title or in which he has no equity ; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
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