 | 1967 - 676 pages
...1939, of the same item of deduction. § 1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses — (a) In general....shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including... | |
 | 1971 - 1474 pages
...1939, of the same item of deduction. § 1.162 Statutory provisions; trade OP business expenses. SEC. 162. Trade or business expenses — (a) In general....shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business, Including... | |
 | 1970 - 750 pages
...1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses—(a) in general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...patronage by keeping its name before the public. Section 162 (a) of the Code provides, in part, that, in general, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. Section... | |
 | United States. Internal Revenue Service - 1963 - 1436 pages
...camgaign. Section 162 of the Internal Revenue Code of 1954 provides, in part, »s follows : (a) Ix GENERAL. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on my trade or business * *... | |
 | United States. Congress. House. Committee on Government Operations - 1958 - 170 pages
...The pertinent part of the Internal Revenue Code pertaining to trade or business expenses provides : "(a) IN GENERAL.- — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business including... | |
 | United States. Congress. House. Committee on Government Operations - 1958 - 170 pages
...The pertinent part of the Internal Revenue Code pertaining to trade or business expenses provides : "(a) IN GENERAL. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business including... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...the exceptions provided in part IX (sec. 261 and following, relating to items not deductible). SEC. ight, see section 1341. (8) For limitation on surtax...attributable to claims against the United States involving necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including... | |
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Trade or business expenses — (a) In general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business... 
