...separation agreement are deductible. Section 212 (3) provides: Sec. 212. EXPENSES FOR PRODUCTION OF INCOME. In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — * • * * * (3)...

...for personal exemptions for taxable years ending in 1975. Sec. 42. Credit for personal exemptions— (a) General rule. In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year $30, multiplied by each exemption...

...for personal exemptions for taxable years ending in 1975. Sec. 42. Credit for personal exemptionsla.) General rule. In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year $30, multiplied by each exemption...

...Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the case of an Individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For the production...

...Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year— (1) For the production...

...Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For the production...

...Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) Por the production...

...deduction taxes paid or accrued within the taxable year. Section 212 of the Code provides, in part? that in the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year for the production...

...premium paid will be refunded. Section 212 of the Internal Revenue Code of 1954 provides, in part, that in the case of an individual there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year lor the production...

...new section 217 : "SEC. 217. AMOUNTS REPRESENTING PURCHASES OF ESTATE TAX ANTICIPATION CERTIFICATES. "In the case of an individual, there shall be allowed as a deduction the amonnt expended by the individual during the taxable year in the purchase from the Secretary or...