... 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. Reports of the Tax Court of the United States - Page 56by United States. Tax Court - 1957Full view - About this book
| 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...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 which it... | |
| 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... | |
| 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...condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise,... | |
| 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...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. "Second. All losses... | |
| Philippines - 1986 - 492 pages
...condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable... | |
| 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...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 'indebtedness... | |
| 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...condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within the United... | |
| 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...condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within the United... | |
| Vandegrift, F.B., & Co - 1913 - 1012 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...condition to the continued use or possession of property; (second) all losses actually sustained within the year and not compensated by insurance or otherwise,... | |
| George Fox Tucker - 1913 - 296 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...condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted by it within the United... | |
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