 ... 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.  Income Tax Law: Analysis and Comment - Page 103by Harris, Forbes & co., New York - 1919 - 153 pagesFull view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 pages
...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...is not taking title or In which he has no equity. 423 Opinion of the Court ticular taxpayer affected. Commissioner v. Heimnger, 320 US 467. The type... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...grogs Income. In computing net Income there shall be allowed as deductions : ***** (b) Interest. — 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, 1017, and originally subscribed... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...continued use or possession, for purposes of the trade or business, of property to which the taxpayer ba! not taken or Is not takIng title or In which he has no equity. Opinion of the Court a transfer was only a step in an integrated plan and therefore was in reality... | |
 | 1926 - 1144 pages
...payments required to be made as a condition to the continued use or possession for the purposes of the trade, or business, of property to which the taxpayer has not taken, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly... | |
 | Philippines - 1986 - 492 pages
...be made as a condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has...not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable as... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...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...taken or is not taking title or in which he has no equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...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...not taking title or in which he has no equity. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during... | |
 | National City Company, United States - 1919 - 104 pages
...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...is not taking title or in which he has no equity. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...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...is not taking title or in which he has no equity; (3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the United States,... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...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...is not taking title or in which he has no equity. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred" see § 350-6.... | |
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