 | United States. Internal Revenue Service - 1924 - 396 pages
...professional fees, and other amounts received as compensation for personal services actually rendered. In the case of a taxpayer engaged in a trade or business...material income-producing factors, a reasonable allowance in compensation for the personal services actually rendered by the taxpayer shall be considered as... | |
 | 1927 - 920 pages
...compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which both personal services and capital are material...personal services actually rendered by the taxpayer, not in excess of 20 per cent of his share of the net profits of the business, will be considered as... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | John F. Sherwood - 1925 - 206 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...rendered. (2) In the case of a taxpayer engaged in a trade or business in which both personal service and capital are material income-producing factors...personal services actually rendered by the taxpayer not in excess of 50 per cent of his share of the net profits of such trade or business shall be considered... | |
 | E.G.Holt,United States Department of Commerce - 1927 - 636 pages
...compensation for the personal services actually rendered. In case a taxpayer is engaged in a business abroad in which both personal services and capital are material...personal services actually rendered by the taxpayer, not in excess of 20 per cent of his share of the net profits of the business, will be considered as... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | Eric Louis Kohler - 1927 - 618 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
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In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors... 
