 | United States. Court of Claims, Audrey Bernhardt - 1968 - 922 էջ
...there shall be allowed as deductions : (a) Expenses. ***** i2) Non-trade or non-business expenses, n the case of an individual, all the ordinary and necessary...of income, or for the management, conservation, or maintenance of property held for the production of income. Of course it is true that in every divorce... | |
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 940 էջ
...certiorari denied. 428 Reporter's Statement of the Case "non-trade or non-business expenses" Incurred "for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income", and plaintiff is not entitled to recover.... | |
 | United States. Court of Claims - 1948 - 886 էջ
...whicn provides for the allowance as deductions of nontrade or nonbusiness expenses paid or incurred for the production or collection of income, or for the management, conservation or maintenance of property held for the production of income, where taxpayer and the Commissioner of Internal... | |
 | 1951 - 984 էջ
...excise and stamp taxes are deductible only if paid or incurred in carrying on a trade or business, or In the production or collection of income, or for the management, conservation, or maintenance at property held for the production of income. Do not include taxe« assessed against local... | |
 | 1939 - 1522 էջ
...incurred during the taxable year in carrying on any trade or business, or, in the case of an individual, eted;" liquidating corporation or by the shareholder. (E) Noncorporate shareholder maintenance of property held for the production of income. (See §29.23 (a)-l.) [TD 5371, May 11, 1944,... | |
 | United States - 1953 - 1744 էջ
...as the case may be, may be regarded as capital Investments. (2) Non-trade or non-business expenses. chapter. In determining such constructive average maintenance of property held for the production of income. (b) Interest. All interest paid or accrued... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 էջ
...account of the change which is made at the bottom of page 35 and the top of page 36. That provides that in the case of an individual all the ordinary and necessary expenses paid or incurred during a taxable year for the production or collection of income, or for the management,... | |
 | United States. Supreme Court - 1945 - 446 էջ
...expenses so induced. That statute, which Congress made applicable retroactively, allows the following deduction, in computing net income: "In the case of...of income, or for the management, conservation, or maintenance of property held for the production of income.*' Prior to the enactment of this section,... | |
 | United States. Tax Court - 1943 - 1262 էջ
...engaged in a trade or business would not deny him the benefit of a deduction for expenses "paid * * * for the production or collection of income, or for the management, conservation or maintenance of property held for the production of income." However, we have no doubt 'that it was... | |
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2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation or maintenance of property... 
