 | United States. Board of Tax Appeals - 1930 - 1554 էջ
...ordinary and necessary expenses pnid or incurred during the taxable year in carrying on any trails or business, Including a reasonable allowance for...is not taking title or in which he has no equity. and section 214(a)(2), Kevenue Act of 1921, which, for present purposes is similar. (413) MARION STONE... | |
 | United States. Internal Revenue Service - 1931 - 502 էջ
...home in the pursuit of a trade or business ; and rentals or other pay mi-ills 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. ART. 121. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States. Congress. Senate. District of Columbia - 1932 - 110 էջ
...payments required to be made as a condition to the continued use or possession for business purposes of property to which the taxpayer has not taken or is not taking title, or in which the taxpayer has no equity: Provided, That the provisions of this subdivision shall not be construed... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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. ART. 121. Business expenses.—Business expenses deductible from gross income include the ordinary... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1933 - 1158 էջ
...payments required to be made as a condition to the continued use or possession for business purposes of property to which the taxpayer has not taken or is not taking title, or in which the taxpayer has no equity : Provided, That the provisions of this subdivision shall not be construed... | |
 | United States. Tax Court - 1974 - 862 էջ
...on any trade or business, including — * * * (3) 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. As noted previously, petitioner was not compelled to enter into the agreement. It did so because it... | |
 | United States. Tax Court - 1977 - 1160 էջ
...business including: (3) rentals or other payments required to be made as a condition to the continued possession, for purposes of the trade or business,...is not taking title or in which he has no equity. As in the case of salary or compensation, section 162(a)(3) does not specifically limit deductions... | |
 | United States. Tax Court - 1978 - 1134 էջ
...(3) rentals or other payments required to be made as a condition to the continued use or |>osscssion, for purposes of the trade or business, of property...is not taking title or in which he has no equity. Petitioners recognize that the usual rule (applicable to cash as well as accrual basis taxpayers, see... | |
 | United States. Tax Court - 1972 - 942 էջ
...any trade or business, including — ******* (3) rentals or other payments required to be made as a condition to the continued use or possession, for...of property to which the taxpayer has not taken or la not taking title or in which he has no equity. Claimed: Cash ront paid - .. . _ $15,900.00 $15,900... | |
 | United States. Tax Court - 1981 - 1252 էջ
...years under the provisions of section 162(aX3) as 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 Railway, L & A, NBRD, Carthage, and Lindgren were not taking title or in which they had no equity.... | |
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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... 
