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" ... rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity... "
Reports of the U.S. Board of Tax Appeals - Page 642
by United States. Board of Tax Appeals - 1928
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Cases Decided in the Court of Claims of the United States, Volume 67

United States. Court of Claims - 1929 - 762 pages
...reasonable allowance- for salaries or other compensation for personal services actually rendered, and including rentals or other payments required to be...a condition to the continued use or possession of property Opinion of the Court to which the corporation has not taken or is not taking title, or in...
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The Federal Reporter

1925 - 1112 pages
...policy provided that, upon the the year in the maintenance and operation of its business and properties, including rentals or other payments required to be...a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or...
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Fire Insurance Laws, Taxes and Fees

1917 - 540 pages
...of earnings in the maintenance and operation of its business and property within the United States, including rentals or other payments required to be...a condition to the continued use or possession of property to which the corporation has not taken or is not taking title, or in which it has no equity....
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The Real Estate Magazine, Volume 4

1914 - 990 pages
...necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be...a condition to the continued use or possession of property." Under this provision and if it were not otherwise limited, all interest on -every kind of...
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - 1913 - 126 pages
...ordinary and necessary expenses, paid in the maintenance and operation of the corporate properties and business, including rentals or other payments required...a condition to the continued use or possession of property. SECOND: All losses, actually sustained, and not compensated by insurance or otherwise, including...
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United States Tariff Customs Administration and Income Tax Law: Approved ...

United States - 1913 - 454 pages
...of earnings in the maintenance and operation of its business and property within the United States, including rentals or other payments required to be...a condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...necessary expenses paid Expenses within the year in the maintenance and operation of business and property, including rentals or other payments required to be...a condition to the continued use or possession of property. Second. — All losses actually sustained within the Losses and year and not compensated...
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Customs Tariff Act, October 3, 1913: With Alphabetical Schedule and ...

Downing, R. F., & co - 1913 - 686 pages
...of earnings in the maintenance and operation of Its business and property within the United States, Including rentals or other payments required to be...a condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within...
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The Tariff Act of October 3, 1913, on Imports Into the United States, with Index

United States - 1913 - 660 pages
...of earnings in the maintenance and operation of its business and property within the United States, including rentals or other payments required to be...a condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within...
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Tariff Handbook

United States. Congress. House. Committee on Ways and Means - 1913 - 832 pages
...paid within the year put of income in the maintenance and operation of its business and properties, including rentals or other payments required to be...a condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or...
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