 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...personal services actually rendered, and including 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; Personal, living, or family expenses not deductible Sec. 215. (a), p. 112. SEC. 214. (a) (2) All interest... | |
 | 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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. (b) Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...in that year with respect to any leasehold) as a condition to the continued use or possession, cor purposes of the trade or business, of property to...is not taking title or in which he has no equity. Argument : It is the general experience in the real-estate business that the amount paid out as a commission... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...be made as a condition to the continued use or possession, for purposes of the trade or business, or property to which the taxpayer has not taken or is not taking title or in which lie has no equity." This decision was rendered in what might be termed " a moot case." It was made... | |
 | United States - 1928 - 1164 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; Interest paid or accrued during taxable year; exception. (2) All interest paid or accrued within the... | |
 | United States - 1928 - 268 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. DEDUCTIONS ALLOWED CORPORATIONS SEC. 234. (a) In computing the net income of a corporation subject... | |
 | Robert Hiester Montgomery - 1927 - 1510 էջ
...expiration. (CB IV-2, 78; IT 2199.) Rentals (i) .... 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; Sometimes the rental charge is increased by expenditures not included in the cash payments to the landlord.... | |
 | Robert Hiester Montgomery - 1919 - 1016 էջ
...material and supplies has not been taken into account in determining the net income for any previous year. possession, for purposes of the trade or business,...is not taking title or in which he has no equity;' Section 234. [Corporations], (a) That in computing the net income of a corporation subject to the tax... | |
 | 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... | |
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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. 
