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" ... rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity... "
The Abridgment 1915: Containing the Annual Message of the President of the ... - Seite 118
von United States. Congress. Joint Committee on Printing, United States. President (1913-1921 : Wilson) - 1916 - 1902 Seiten
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Cases Decided in the Court of Claims of the United States, Band 67

United States. Court of Claims - 1929 - 762 Seiten
...required to be made as a condition to the continued use or possession of property Opinion of the Court to which the corporation has not taken or is not taking title, or in which it has no equity." Article 105 of Treasury Regulations 45 and 62 reads as follows : "Among the ordinary and necessary...
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Fire Insurance Laws, Taxes and Fees

1917 - 540 Seiten
...or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity. "Second. All losses actually sustained within the year in business or trade conducted by it within...
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Annual Report of the Secretary of the Treasury on the State of the Finances ...

United States. Department of the Treasury - 1916 - 804 Seiten
...the act as published in Treasury Regulation No. 33, after the word " property, insert the words : " to which the corporation has not taken or is not taking title, or in which it has no equity." Explanation. — This proposed amendment is intended to prevent corporations, joint-stock companies,...
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Increase of Revenue, Briefs and Statements ... on H.R. 16763 ... 1916

United States. U.S. Congress. Senate. Committee on finance - 1916 - 320 Seiten
...taken or is not taking title, or in which it has no equity— be so altered so as to omit the words " to which the corporation has not taken or is not taking title, or in which it has no equity," being that portion of the clause set forth in red ink above, and that the clause on page 32, lines...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 Seiten
...Organizations other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity. Second. All losses actually sustained within the year in business or trade conducted by it within the...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 Seiten
...or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity. Second. All losses actually sustained and charged off within the year and not compensated by insurance...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 Seiten
...or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity. Second. All losses actually sustained and charged off within the year and not compensated by insurance...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 Seiten
...or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity; Second. All losses actually sustained within the year in business or trade conducted by it within the...
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War Revenue and Federal Income Tax Laws

1917 - 194 Seiten
...or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity. Second. All losses actually sustained within *" the year in business or trade conducted by it within...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 Seiten
...or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity; (b) Losses. Second. All losses actually sustained within the year in business or trade conducted by...
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