 | 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. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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. AHT. 23(a)-1. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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. Internal Revenue Service - 1936 - 604 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. 23(a)-l. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States. Tax Court - 1951 - 1074 էջ
...on the taxpayer's business. The deduction includes "rents 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." The rentals payable to the owners of the property were required to be made as a condition to the continued... | |
 | United States. Tax Court - 1959 - 1470 էջ
...payments relolred to be made as a condition to the continued use or possession, for purposes of "n trade or business, of property to which the taxpayer has not taken or Is not taking ( "0* or In which he has no equity. '»«• 23 (a) (2)l *uPrtt- footnote 2. 8EC. 23. DEDUCTIONS PROM... | |
 | United States. Tax Court - 1976 - 1190 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. We believe the key to defining Conso's rental liability is in turn determined by examining the relationship... | |
 | 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... | |
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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. 
