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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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Computer Law Service: Reporter, Volume 5

Robert Pratt Bigelow - 1972 - 1592 pages
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Deering's California Codes

California - 1972 - 1488 pages
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The Federal Reporter

1972 - 1616 pages
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Farmworkers in Rural America, 1971-1972, Hearings Before the Subcommittee on ...

United States. Congress. Senate. Committee on Labor and Public Welfare - 1972 - 1200 pages
...162(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 hoi not laten 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 - 516 pages
...§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 - 514 pages
...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). T«t Lauiyer, Vol. 2J. No. 1 AGRICULTURAL ACCOUNTING...
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The Journal of Real Estate Taxation, Volume 9

1981 - 410 pages
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The Journal of Real Estate Taxation, Volume 7

1979 - 428 pages
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The Journal of Real Estate Taxation, Volume 1

1973 - 534 pages
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A Federal Taxation Primer

Michael D. Rose, Joseph Swan Platt - 1973 - 276 pages
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