 | United States. Tax Court - 1952 - 1718 pages
...and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. Including • • » rentals or other payments required...to the continued use or possession, for purposes of tlie trade or business, of property to which the taxpayer has not taken or Is not taking title or in... | |
 | United States. Tax Court - 1952 - 1712 pages
...pursuit of a trade or business ; and rentals or other payments required to be made as a condition to tbe continued use or possession, for purposes of the trade or business, of property to which tbe taxpayer has not taken or Is not taking title or In which he has no equity. CVL CORPORATION, PETITIONER,... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1536 pages
...gross income — 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. Internal Revenue Service - 1967 - 1388 pages
...as a deduction 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. Section 264 (a) (1) of the Code, however, specifically... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...any trade or business, including « • • (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, «f property to which the taxpayer has not taken or is not taking title or in which be has no equity.... | |
 | United States. Congress. House. Select Committee on Small Business - 1953 - 462 pages
...the deduction of 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. This section should be amended by striking out... | |
 | United States. Congress. House. Select Committee on Small Business - 1953 - 462 pages
...the deduction of 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. This section should be amended by striking out... | |
 | United States. Tax Court - 1955 - 1498 pages
...any trade or business, Including • • • rentalM^ -*' or other payments required to be made as a condition to the continued use or possession,^. *=*<...business, of property to which the taxpayer has not liiliin* * ' or IB not taking title or In which he has no equity. • •••••• (2) NON-TRADE... | |
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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... 
