| 1939 - 1522 pages
...for the purpose of computing adJusted gross income are: (1) Deductions allowable under section 23, which are attributable to a trade or business carried on by the taxpayer not consisting of services performed as an employee; (2) deductions allowable by section 23 which constitute... | |
| United States - 1965 - 1110 pages
..."adjusted gross income" means, in the case of an individual, gross income minus the following deductions: (1) Trade and business deductions. The deductions...performance of services by the taxpayer as an employee. (2) Trade and business deductions of employees. (A) Reimbursed expenses. The deductions allowed by... | |
| United States - 1988 - 1290 pages
...paragraph il) shall be treated as attributable to a trade or business carried on by the taxpayer which does not consist of the performance of services by the taxpayer as an employee. AMENDMENTS 1986— Subsec. (a). Pub. L. 99-514, S 134(a)(2), inserted "Notwithstanding the preceding... | |
| 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... | |
| United States. Tax Court - 1948 - 1262 pages
...— (1) TBADI AND BUSINESS DEDUCTIONS. — The deductions allowed by lection 23 which anattributable to a trade or business carried on by the taxpayer, if such trade or burintu does not consist o) the performance of service* by the taxpayer at an employee [IttlW added]... | |
| 1968 - 1618 pages
..."adJusted gross Income" means. In the case oJ an individual, gross Income minus the following deductions: (1) Trade and business deductions. The deductions...performance of services by the taxpayer as an employee. (2) Trade and business deductions of employees — (A) Reimbursed expenses. The deductions allowed... | |
| 1959 - 1584 pages
...deductions: (1) Trade and business deductions. The deductions allowed by this chapter (other than by part VH of this subchapter) which are attributable to a trade...performance of services by the taxpayer as an employee. (2) Trade and business deductions of employees — (A) Reimbursed expenses. The deductions allowed... | |
| 1969 - 710 pages
...(1) Trade and business deductions. The deductions allowed by this chapter (other than by part Vu oí this subchapter) which are attributable to a trade...performance of services by the taxpayer as an employee. (2) Trade and business deductions of employees — (A) Reimbursed expenses. The deductions allowed... | |
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