 | Robert Hiester Montgomery - 1927 - 1510 pages
...deductions: (i) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; .... The determination of the reasonableness... | |
 | United States. Board of Tax Appeals - 1930 - 1460 pages
...section 234(a) (1) of the Revenue Acts of 1924 and 1926, which are identical, and read as follows: (1) All the ordinary and necessary expenses paid or...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not... | |
 | United States. Congress. Senate. Committee on Appropriations - 1945 - 1222 pages
...income-tax law: i All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other personal services actually rendered ; traveling expenses (including the entire amount expended for... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...In General. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...(1) EXPENSES. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered ; traveling expenses (including the entire amount... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...(1) EXPENSES. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount... | |
 | 1973 - 424 pages
...of such discontinued renegotiable operation; (2) 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 contractor has not taken or is not taking title or in which he has no equity, which property was used... | |
 | 1978 - 672 pages
...of such discontinued renegotiable operation; (2) 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 contractor has not taken or is not taking title or in which he has no equity, which property was used... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 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...purposes of the trade or business, of property to which (he taxpayer has not taken or is not taking title or in which he has no equity: Provided, lunrever,... | |
 | 1959 - 1584 pages
...home in the pursuit of a trade or business; and (3) 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 wnich the taxpayer has not taken or is not taking title or In which he has no equity. For purposes... | |
| |
All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered... 
