All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including... Reports of the Tax Court of the United States - Page 646by United States. Tax Court - 1952Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1958 - 966 pages
...income there shall be allowed ns deductions : (a) Expenses. — (1) Trade or business expenses. — (A) In general. — All the ordinary and necessary...including a reasonable allowance for salaries or other compensation for personal services actually endered ; traveling expenses (including the entire amount... | |
| United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...computing net Income there nhali be allowed as deductions: (a) Expenses. (1) Trade or business expenses. (A) In general. All the ordinary and necessary expenses...trade or business, Including a reasonable allowance for * * • payments required to be made as a condition to the continued use or possession, for purposes... | |
| United States. Court of Claims, Audrey Bernhardt - 1952 - 936 pages
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation tor personal services actually rendered : traveling expenses...amount expended for meals and lodging) while away from home in the pursuit of a trade or business ; and rentals or other payments required to be made as a... | |
| United States. Court of Claims - 1936 - 940 pages
...deduction for " all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, * * *." The reasonableness of the compensation... | |
| National City Company, United States - 1919 - 104 pages
...deductions : 149. (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
| George Edwin Holmes - 1919 - 1048 pages
...deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
| New York (N.Y.). Tax Commission - 1919 - 106 pages
...deductions : 1. All the ordinary and necessary expenses paid or incurred during me taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
| Henry Montefiore Powell - 1919 - 708 pages
...deductions: 1. All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 pages
...as deductions: (1) All ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, and including rentals or other payments required... | |
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