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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. "
Reports of the Tax Court of the United States - Page 179
by United States. Tax Court - 1963
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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 - 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...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. (Source: Fed. Rev. Act 1918 —...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. 63. (2) All interest paid or accrued...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. 2. In the case of a resident of...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity; (3) Taxes paid or accrued within...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. 2. In the case of a resident of...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity ; (2) All interest paid or accrued...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...personal services actually rendered, and including rentals or other payments required to be made a^ a condition to the continued use or possession, for...trade or business of property to which the tax-payer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued...
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