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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... "
New York State Personal Income Tax Law: Summary and Text of Law. List of ... - Page 80
by Harris, Forbes & Co., New York - 1920 - 102 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

United States. Court of Claims, Audrey Bernhardt - 1958
...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. In the ease of any sports program conducted for the benefit of the American National Red Cross, expenses...
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Cases Decided in the United States Court of Claims ... with ..., Volume 131

United States. Court of Claims, Audrey Bernhardt - 1955
...any trade or business, Including a reasonable allowance for * * payments required to be made as a condition to the continued use or possession, for...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...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...deductions: (l) All the ordinary and necessary expenses paid or incurred during tlie taxable year in carrying on any trade or business, including a reasonable...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]...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 400 pages
...allowable in computing net income : ordinary and necessary expenses. SEC. 360. Deductions. In computing net income there shall be allowed as deductions: 1. All...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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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 pages
...States bears to the amount of his gross income from all sources within and without the United States; (1) All the ordinary and necessary expenses paid or...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,...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...their gross income all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...taken or is not taking title or in which he has no equity.9 BUILDINGS USED FOR RENTAL PURPOSES. A landlord may claim as an expense any amounts expended...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919
...other payments required to be made as a condition of the continued use or possession for the purpose of trade or business of property to which the taxpayer...is not taking title or in which he has no equity, (b) All interest paid or accrued within the taxable year on indebtedness, but in the case of a non-resident...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 pages
...actually rendered, also rentals or payments for continued use of the business premises or possession of property to which the taxpayer has not taken or is not taking title or in which he has no equity. All interest paid or accrued on indebtedness except that no deduction may be made for interest or indebtedness...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 32 pages
...the continued use or possession for the business or trade of property to which the taxpayer has not or is not taking title or in which he has no equity. 2. All interest paid or accrued in the year on indebtedness, except that incurred or continued to purchase...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Office of Internal Revenue - 1920 - 335 pages
...and excess profits taxes. DEDUCTIONS ALLOWED: BUSINESS EXPENSES. SEC. 214. (a) That in computing net income there shall be allowed as deductions : (1)...is not taking title or in which he has no equity; * * * ART. 101. Business expenses. Business expenses, whether subtrac from total receipts in computing...
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