 | 1939 - 1522 pages
...the gross income minus — (1) Trade and business deductions. The deductions allowed by section 23 which are attributable to a trade or business carried...performance of services by the taxpayer as an employee; (2) Expenses of travel and lodging in connection with employment. The deductions allowed by section 23... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...the gross income minus — (1) TRADE AND BUSINESS DEDUCTIONS.— The deductions allowed by section 23 which are attributable to a trade or business carried...performance of services by the taxpayer as an employee; (2) EXPENSES OF TRAVEL AND LODGING IN CONNECTION WITH EMPLOYMENT. — The deductions allowed by section... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...gross income minus — (1) TRADE AND BUSINESS DEDUCTIONS. — The deductions allowed by section 23 which are attributable to a trade or business carried...performance of services by the taxpayer as an employee; (2) EXPENSES OF TRAVEL AND LODGING IN CONNECTION WITH EMPLOYMENT. — The deductions allowed by section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...gross income minus — (1) TRADE AND BUSINESS DEDUCTIONS. — The deductions allowed by section 23 which are attributable to a trade or business carried...performance of services by the taxpayer as an employee; (2) EXPENSES OF TRAVEL AND LODGING IN CONNECTION WITH EMPLOYMENT. — The deductions allowed by section... | |
 | 1971 - 744 pages
...deductions: (1) Trade and business deductions. The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade...expenses. The deductions allowed by part VI (sec. 161 ana following) which consist of expenses paid or Incurred by the taxpayer. In connection with the performance... | |
 | 1972 - 852 pages
...Individual, gross Income minus the following deductions: (1) Trade and business deductions. Thedeductions allowed by this chapter (other than by part VTI of...as an employee. (2) Trade and business deductions oj employees — (A) Reimbursed expenses. The? deductions allowed by part VI (sec. 161 and following)... | |
 | 1970 - 750 pages
...deductions: (1) Trade and business deductions. The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade...an employee. (2) Trade and business deductions of employees—(A) Reimbursed expenses. The deductions allowed by part VI (sec. 161 and following) which... | |
 | 1966 - 1826 pages
...deductions: (1) Trade and business deductions. The deductions allowed by this chapter (other than by part vn of this subchapter) which are attributable to a trade...consist of the performance of services by the taxpayer aa an employee. (2) Trade and business deductions Of employee* — (A) Udmbursed expense*. The deductions... | |
 | 1960 - 1764 pages
...deductions. The -•auctions allowed by this chapter (other than by part VTI of this subchapter) which ire attributable to a trade or business carried on by...or business does not consist of the performance of Krvlces by the taxpayer as an employee. (2) Trade and business deductions of em•>loyees—(A) Reimbursed... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...income minus— Sec. 22. (n) (1) Trade and business deductions.—The deductions allowed b$ section S3 which are attributable to a trade or business carried...not consist of the performance of services by the taypayer as an employee; Sec. 22. (n) (2) Expenses of travel and lodging in connection with employment.—The... | |
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VTI of this subchapter) which are attributable to a trade or business carried on by the taxpayer. if such trade or business does not consist of the performance of services by the taxpayer as an employee. (2) Trade and business deductions of employees... 
