 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...carrying on any trade or business, (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." In. Bui. 35-21-1794; 0. D. 1014, the Bureau ruled that where "by the terms of the lease the lessee... | |
 | United States - 1922 - 756 pages
...other payments required to be made as a condition to the continued use or possession, for purposes of trade or business, of property to which the taxpayer...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... | |
 | James Hinton Pou - 1922 - 1032 pages
...required to be made as a condition of the continued use or possession, for the purpose of the trade of property to which the taxpayer has not taken, or...is not taking title, or in which he has no equity . . . $. 4. All interest paid during the income year on indebtedness, except interest on obligations... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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... | |
 | North Dakota - 1923 - 634 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...is not taking title, or in which he has no equity. (2) Interest paid or accrued within the year on taxpayer's indebtedness. (3) Taxes paid or accrued... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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 purposes of the trade or business, of property to 1 See footnote on p. 81. COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of 1918. required to... | |
 | Eric Louis Kohler - 1924 - 514 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; the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the... | |
 | United States. Internal Revenue Service - 1924 - 396 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...not taken or is not taking title or in which he has uo equity ; ART. 101. Business expenses. — Business expenses deductible from gross income include... | |
 | United States - 1924 - 260 pages
...allowed under this paragraph for any loss claimed to have been sustained in anv sale or other diswhich the taxpayer has not taken or 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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... 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... 
