 | 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."... | |
 | 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."... | |
 | 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... | |
 | 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... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...expiration. (CB IV-2, 78; IT 2199.) Rentals (i) .... 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; Sometimes the rental charge is increased by expenditures not included in the cash payments to the landlord.... | |
 | Robert Hiester Montgomery - 1919 - 1016 pages
...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... | |
 | United States. Internal Revenue Service - 1931 - 502 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... | |
 | United States. Congress. Senate. District of Columbia - 1932 - 110 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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1933 - 1158 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... | |
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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... 
