 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 էջ
...home in the pursuit of a trade or business ; and 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. 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 էջ
...any trade or business, Including a reasonable allowance for * * • payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer ba! not taken or Is not takIng title or In which he has no equity. Opinion of the Court a transfer... | |
 | 1926 - 1144 էջ
...rentals or other payments required to be made as a condition to the continued use or possession for the purposes of the trade, or business, of property to which the taxpayer has not taken, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly... | |
 | Philippines - 1986 - 492 էջ
...be made as a condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has...is not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...deductions: (l) All the ordinary and necessary expenses paid or incurred during tlie taxable year in carrying on any trade or business, including a reasonable...taken or is not taking title or in which he has no equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...allowable in computing net income : ordinary and necessary expenses. SEC. 360. Deductions. In computing net income there shall be allowed as deductions: 1. All...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.... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...state subject to taxation under this article. § 360. Deductions. In computing net income there snail be allowed as deductions : 1. All the ordinary and...is 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 էջ
...States bears to the amount of his gross income from all sources within and without the United States; (1) All the ordinary and necessary expenses paid or...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,... | |
 | National City Company, United States - 1919 - 104 էջ
...Compensation mililitary or naval forces. Nonresident aliens gross income. 61. SEC. 214. (a) as deductions: 62. (1) All the ordinary and necessary expenses paid or...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 - 1048 էջ
...their gross income all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...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... | |
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... 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... 
