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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... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 127
by United States. Court of Claims, Audrey Bernhardt - 1955
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Farmworkers in Rural America, 1971-1972: Hearings, Ninety-second Congress ...

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Migratory Labor - 1972
...l62(a), "There shall be allowed as a deduction ... (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, of property to which taxpayer has not taken or is not taking title or in which he has no equity." (Emphasis added.) M &...
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Farmworkers in Rural America, 1971-1972: Hearings, Ninety-second Congress ...

United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Migratory Labor - 1972
...condition to the continued use or possession, for purposes of the trade or business, of property to which taxpayer has not taken or is not taking title or in which he has no equity." (Emphasis added.) M & W Gear Co., 54 TC 385 (1970). Tt Lauiyer, Vol. 2J. No. 1 AGRICULTURAL ACCOUNTING...
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Reports of the Tax Court of the United States, Volume 61

United States. Tax Court - 1974
...meaning where no tax plan is involved. We gain some help from the language of the statute. The language "property to which the taxpayer has not taken or is not taking title" (emphasis added) appears clearly enough to indicate that Congress had in mind an ongoing process in...
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Code of Federal Regulations

1967
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any...
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Reports of the Tax Court of the United States, Volume 67

United States. Tax Court - 1977
...business including: (3) rentals or other payments required to be made as a condition to the continued possession, for purposes of the trade or business,...is not taking title or in which he has no equity. As in the case of salary or compensation, section 162(a)(3) does not specifically limit deductions...
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Hearings

United States. Congress. Senate. Committee on Labor and Public Welfare - 1972
...condition to the continued use or possession, for purposes of the trade or business, of property to which taxpayer has not taken or is not taking title or in which he bat no equity." (Emphasis added.) M 6 V Gear Co., 54 TC 385 (1970). AGRICULTURAL ACCOUNTING 135 tax-gimmick...
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Senate Manual Containing the Standing Rules, Orders, Laws, and Resolutions ...

United States. Congress. Senate - 2000
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any...
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Compilation of the Social Security Laws: Including the Social Security Act ...

United States - 2003
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any...
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Practical Guide to Real Estate Taxation

David F. Windish - 2007 - 666 pages
...received or accrued for the occupancy of real estate.1 Rentals or other payments, required to be made as a condition to the continued use or possession, for...business, of property to which the taxpayer has not taken title or in which the taxpayer has no equity, are deductible as ordinary and necessary business expenses.2...
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