 All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered...  Reports of the Tax Court of the United States - Էջ 674United States. Tax Court - 1945Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1004 էջ
...shall not be allowed; The Revenue Act of 1938, 52 Stat. 447, provides in pertinent part as follows : SEC. 23. Deductions From Gross Income In computing...general. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, * * *. ***** (f) Losses by... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 էջ
...net Income there nhali be allowed as deductions: (a) Expenses. (1) Trade or business expenses. (A) In general. All the ordinary and necessary expenses...trade or business, Including a reasonable allowance for * * • payments required to be made as a condition to the continued use or possession, for purposes... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 էջ
...computed in the same manner and on the same basis as in the case of an individual, except that * * * Sec. 23. DEDUCTIONS FROM GROSS INCOME. In computing...there shall be allowed as deductions : (a) Expenses. — ***** (2) Non-trade or non-business expenses. — In the case of an individual, all the ordinary... | |
 | United States. Court of Claims, Audrey Bernhardt - 1951 - 840 էջ
...23 (s) and 122 in the Internal Revenue Code, 26 USC2 Regulations governing the computation of the 1 SEC. 23. DEDUCTIONS FROM GROSS INCOME. In computing...shall be allowed as deductions : *•**«*• (a) Net operating loss deduction. — For any taxable year beginning after December 31, 1939, the net operating... | |
 | United States. Court of Claims - 1936 - 940 էջ
...deduction for " all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, * * *." The reasonableness of the compensation... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...deductions: 1. All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
 | National City Company, United States - 1919 - 104 էջ
...deductions : 149. (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...deductions : 1. All the ordinary and necessary expenses paid or incurred during me taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
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