Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" ... 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... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 127
by United States. Court of Claims, Audrey Bernhardt - 1955
Full view - About this book

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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...
Full view - About this book

Income Tax Accounting

John F. Sherwood - 1925 - 205 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...
Full view - About this book

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...personal services actually rendered, and including 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; Personal, living, or family expenses not deductible Sec. 215. (a), p. 112. SEC. 214. (a) (2) All interest...
Full view - About this book

Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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...
Full view - About this book

Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1014 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."...
Full view - About this book

Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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...
Full view - About this book

Income Tax Procedure

Robert Hiester Montgomery - 1919
...material and supplies has not been taken into account in determining the net income for any previous year. possession, for purposes of the trade or business,...is not taking title or in which he has no equity;' Section 234. [Corporations], (a) That in computing the net income of a corporation subject to the tax...
Full view - About this book

Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...home in the pursuit of a trade or business ; and rentals or other pay mi-ills 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. ART. 121. Business expenses. — Business expenses deductible from gross income include the ordinary...
Full view - About this book

Income Tax for the District of Columbia: Hearings ... on H.R. 5821 ... June ...

United States. Congress. Senate. District of Columbia - 1932 - 101 pages
...payments required to be made as a condition to the continued use or possession for business purposes of property to which the taxpayer has not taken or is not taking title, or in which the taxpayer has no equity: Provided, That the provisions of this subdivision shall not be construed...
Full view - About this book

Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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. ART. 121. Business expenses.—Business expenses deductible from gross income include the ordinary...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF