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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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The Federal Reporter

1926 - 1144 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 the taxpayer has not taken, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly...
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General Laws of the State of Idaho ...

Idaho - 1959 - 842 pages
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General Laws of the State of Idaho ...

Idaho - 1947 - 1262 pages
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...be made as a condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has...is not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable...
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Laws of the State of New Mexico

New Mexico - 1937 - 748 pages
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Oregon Corporation Laws

Oregon - 1951 - 40 pages
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...personal services actually rendered, and including rentals or other payments required to be made as a X1s, equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 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. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 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. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred" see § 350-6....
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