| United States. Congress. House. Committee on Naval Affairs - 1942 - 1330 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." Since 1918 the various revenue acts have contained... | |
| United States. Congress. House. Committee on Ways and Means - 1943 - 572 pages
...purposes of "all the ordinary and necessary expenses paid or incurred during the taxable year in carry ing on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered." We deprecate the alteration by an executive... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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, Walter Elbert Barton - 1944 - 1286 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. Appropriations Committee - 1945 - 860 pages
...income-tax law: 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 meals... | |
| 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. Tax Court - 1945 - 1392 pages
...— All the ordinary and necessary expenses paid or Incurred during the taxable year in carrying nn 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. 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... | |
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