| United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...allowance for * * • 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 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... | |
| Philippines - 1986 - 492 pages
...be made as a condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has...is not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable... | |
| George Edwin Holmes - 1919 - 1048 pages
...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...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
| National City Company, United States - 1919 - 104 pages
...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...is not taking title or in which he has no equity. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
| Henry Montefiore Powell - 1919 - 708 pages
...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...is not taking title or in which he has no equity. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...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...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,... | |
| New York (N.Y.). Tax Commission - 1919 - 106 pages
...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...is not taking title or in which he has no equity. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during... | |
| George Edwin Holmes - 1919 - 1052 pages
...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...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... | |
| Harris, Forbes & co., New York - 1919 - 164 pages
...other payments required to [be made as a condition to the continued use or possession, for purposes fof the trade or business, of property to which the taxpayer...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
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