 | United States. Internal Revenue Service - 1924 - 396 pages
...uo equity ; ART. 101. Business expenses. — Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...pertaining to the taxpayer's trade or business, except the classes of items which are deductible under the provisions of articles 121-251. The cost of goods... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...Regulations 65. ART. 101. Business expenses. — Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...pertaining to the taxpayer's trade or business, except the classes of items which are deductible under the provisions of articles 121-251. The cost of goods... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...title, or in which it has no equity. REGULATION. Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...pertaining to the taxpayer's trade or business, except the classes of items which are deductible under the provisions of articles 121-261. The cost of goods... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...no equity. ART. 121. Business expenses. — Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...pertaining to the taxpayer's trade or business, except the classes of items which are deductible under the provisions of articles 141-271. The cost of goods... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...has no equity. ART. 121. Business expenses.—Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...pertaining to the taxpayer's trade or business, except the classes of items which are deductible under the provisions of articles 141-272. The cost of goods... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...equity. AHT. 23(a)-1. Business expenses. — Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...pertaining to the taxpayer's trade or business, except the classes of items which are deductible under the provisions of articles 23(b)-l to 23(q)-1. Double... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...provides as follows : BUSINESS EXPENSES.- — Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...or pertaining to the taxpayer's trade or business, * * » Among the items included in business expenses are management expenses, commisisons, * * * A... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...equity. ART. 23(a)-l. Business expenses. — Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...pertaining to the taxpayer's trade or business, except the classes of items which are deductible under the provisions of articles 23(b)-l to 23(q)-l. Double... | |
 | 1939 - 1030 pages
...has no equity. 3.23 (a)-l Business expenses. Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected...pertaining to the taxpayer's trade or business, except the classes of items which are deductible under the provisions of §§ 3.23 (b)-l to 3.23 (q)-l. Double... | |
 | 1940 - 1806 pages
...taxable year. §9.23 (a)-l Business e xp en ses . Business expenses deductible from gross income include or other disposition of property is the classes of items which are deductible under the provisions of §§ 9.23 (b)-l to 9.23 (q)-l. Double... | |
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Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected with or pertaining to the taxpayer's trade or business... 
