...section 62 of this title. Deductions of nonresident alien Individuals, see section 873 of this title. § 162. Trade or business expenses, (a) In general. There...shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including...

...of 1939, of the same item of deduction. § 1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses — (a) In general....— (1) A reasonable allowance for salaries or other compensation for personal services actually rendered; (2) Traveling expenses (including the entire...

...of 1339, of the same item of deduction. § 1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses — (a) In general....— (1) A reasonable allowance for salaries or other compensation for personal services actually rendered; (2) Traveling expenses (including the entire...

...of 1939, of the same item of deduction. § 1.162 Statutory provisions; trade OP business expenses. SEC. 162. Trade or business expenses — (a) In general....— (1) A reasonable allowance for salaries or other compensation for personal services actually rendered; (2) Traveling expenses (including the entire...

...1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses—(a) in general. There shall be allowed as a deduction...including— (1) A reasonable allowance for salaries or other compensation for personal services actually rendered; (2) Traveling expenses (including the entire...

...patronage by keeping its name before the public. Section 162 (a) of the Code provides, in part, that, in general, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. Section...

...camgaign. Section 162 of the Internal Revenue Code of 1954 provides, in part, »s follows : (a) Ix GENERAL. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on my trade or business * *...

...the value of property acquired by gift, bequest, devise, or inheritance. ******* SEC. 162. TRADE OB BUSINESS EXPENSES. (a) IN GENERAL. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including...

...income does not include the value of property acquired by gift, bequest, devise, or inheritance. ******* SEC. 162. TRADE OR BUSINESS EXPENSES. (a) IN GENERAL....shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including...

...The pertinent part of the Internal Revenue Code pertaining to trade or business expenses provides : "(a) IN GENERAL. — There shall be allowed as a deduction...in carrying on any trade or business including (1) [allowance for salaries, etc.], (2) traveling eaepenses (including the entire amount expended for meals...