 ... 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 U.S. Board of Tax Appeals - Page 139by United States. Board of Tax Appeals - 1941Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 pages
...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...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. In the ease of any sports program conducted for... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...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... | |
 | 1926 - 1144 pages
...rentals or other 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... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required to be...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.8 Section 234. [Corporations.] (a) That in computing... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required to be...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. 2. In the case of a resident of the state such... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required to be...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity; (3) Taxes paid or accrued within the taxable year... | |
 | George Edwin Holmes - 1919 - 1048 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required to be...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable... | |
 | National City Company, United States - 1919 - 104 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required to be...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. 63. (2) All interest paid or accrued within the... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required to be...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. 2. In the case of a resident of the state such... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...reason, able 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, for purposes fof the trade or business, of property to which the taxpayer has not \ taken or is not taking title... | |
| |
