 | 1970 - 428 էջ
...(4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September 24, 1917, and originally subscribed... | |
 | 1967 - 416 էջ
...(4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September 24, 1917, and originally subscribed... | |
 | 1968 - 404 էջ
...(4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September 24, 1917, and originally subscribed... | |
 | 1966 - 404 էջ
...(4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September 24, 1917, and originally subscribed... | |
 | United States. Tax Court - 1977 - 1216 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. Court of Claims, Audrey Bernhardt - 1963 - 768 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...taking title or in which he has no equity. ***** (2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses... | |
 | Philippines - 1990 - 620 էջ
...condition to the continued use or possession, for the purpose of the trade-, profession or business, for property to which the taxpayer has not taken or is not taking title or in which he has no equity." Petitioner points out that the Central Bank "has no say in the assessment and collection of internal... | |
 | United States. Congress. Senate - 2000 - 1220 էջ
...home in the pursuit of a trade or business; and (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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States - 2003 - 992 էջ
...home in the pursuit of a trade or business; and (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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States - 1939 - 780 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) CORPORATE CHARITABLE CONTRIBUTIONS. — No deduction shall be allowable under paragraph (1) to a corporation... | |
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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. 
