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" ... 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 taxpayer has not taken or is not taking title or in which he has no equity... "
Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ... - Page 50
by United States. Bureau of Internal Revenue - 1920 - 335 pages
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 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...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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Session Laws and Resolutions

North Carolina - 1925
...required to be made as a condition of the continued use or possession for the purpose of the trade or property to which the taxpayer has not taken or is not taking title or in which he has no equity. 3. All interest paid during the incoming year on indebtedness except interest on obligations contracted...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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The Federal Reporter

1926 - 1132 pages
...rentals or other payments required to be made as a condition to the continued use or possession for the purposes of the trade, or business, of property to which the taxpayer has not taken, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 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...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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...is not taking title or in which he has no equity. (b) Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1032 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, or property to which the taxpayer has not taken or is not taking title or in which lie has no equity."...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1034 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, or property to which the taxpayer has not taken or is not taking title or in which he has no equity."...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 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...is not taking title or in which he has no equity. DEDUCTIONS ALLOWED CORPORATIONS SEC. 234. (a) In computing the net income of a corporation subject...
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United States Code Annotated

United States - 1928 - 1164 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...is not taking title or in which he has no equity; Interest paid or accrued during taxable year; exception. (2) All interest paid or accrued within the...
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