 | United States. Court of Claims - 1929 - 762 էջ
...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... | |
 | 1917 - 540 էջ
...operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property...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... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1916 - 320 էջ
...operation of its business and properties, including rentals or other payments required to be matle as a condition to the continued use or possession of property...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,... | |
 | Harris, Forbes & Co., New York - 1916 - 140 էջ
...or Taxes Deductible Deductions Allowed Foreign Organizations other payments required to be made as a condition to the continued use or possession of property...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... | |
 | United States. Department of the Treasury - 1916 - 804 էջ
...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,... | |
 | Chester William Le Noir - 1917 - 20 էջ
...operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property...not taking title, or in which it has no equity. 2. All losses actually sustained and charged off within the year and not compensated by insurance or otherwise,... | |
 | Frank A. North - 1917 - 164 էջ
...operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property...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... | |
 | Godfrey Nicholas Nelson - 1917 - 218 էջ
...within the United States, incorporations cluci;ng rentals or other payments required to be made as a condition to the continued use or possession of property...is not taking title, or in which it has no equity. Losses Second. All losses actually sustained within the year in business or trade conducted by it within... | |
 | Savings Union Bank and Trust Company - 1917 - 88 էջ
...and property within the United States, including rentals or other payments required to be made as a condition to the continued use or possession of property...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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... 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... 
