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" ... 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... "
Laws of the State of New York - Page 1432
by New York (State) - 1921
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

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...is not taking title or in which he has no equity. In the ease of any sports program conducted for the benefit of the American National Red Cross, expenses...
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Cases Decided in the United States Court of Claims ... with ..., Volume 131

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...
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The Federal Reporter

1926 - 1142 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...
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Official Gazette, Volume 82, Issues 30-32

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...not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable as...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...deductions: (l) All the ordinary and necessary expenses paid or incurred during tlie taxable year in carrying on any trade or business, including a reasonable...taken or is not taking title or in which he has no equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...required. (Art. 88.) Deductions allowable in computing net income : ordinary and necessary expenses. SEC. 360. Deductions. In computing net income there shall...is not taking title or in which he has no equity. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred" see § 350-6....
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...state subject to taxation under this article. § 360. Deductions. In computing net income there snail be allowed as deductions : 1. All the ordinary and...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...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...States bears to the amount of his gross income from all sources within and without the United States; (1) All the ordinary and necessary expenses paid or...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,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...Compensation mililitary or naval forces. Nonresident aliens gross income. 61. SEC. 214. (a) as deductions: 62. (1) All the ordinary and necessary expenses paid or...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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 pages
...their gross income all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...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...
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