 | United States - 1924 - 260 էջ
...DEDUCTIONS ALLOWED. Sec. 214. (a) That in computing net income there shall be allowed as deductions: 5 (1) All the ordinary and necessary expenses paid or...purposes of the trade or business, of property to COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of 1921. Act of 1118. required to be made as a... | |
 | Eric Louis Kohler - 1924 - 514 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; the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the... | |
 | United States. Internal Revenue Service - 1924 - 396 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...not taken or is not taking title or in which he has uo equity ; ART. 101. Business expenses. — Business expenses deductible from gross income include... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...increase the value of the property assessed, and (d) taxes imposed upon the taxpayer upon his interest as business, including a reasonable allowance for salaries...is not taking title or in which he has no equity; Personal, living, or family expenses not deductible Sec. 215. (a), p. 112. SEC. 214. (a) (2) All interest... | |
 | John F. Sherwood - 1925 - 206 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...not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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...not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 էջ
...professional purposes; expenses of poslorrtduatc study: and ren Is or other payments required to be made as a u } -)C bapaye i Abipone I " For reasons stated below, we believe that a physician is entitled under the revenue act of 1924 to... | |
 | 1925 - 798 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. A taxpayer is entitled to deduct the necessary expenses paid in carrying on his business from his gross... | |
 | North Carolina - 1925
...required to be made as a condition of the continued use or possession for the purpose of the trade or property to which the taxpayer has not taken or is not taking title or in which he has no equity. 3. All interest paid during the incoming year on indebtedness except interest on obligations contracted... | |
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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... 
