 | United States - 1974 - 808 pages
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 | 1962 - 558 pages
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 | United States. Tax Court - 1974 - 918 pages
...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... | |
 | California - 1975 - 790 pages
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 | 1975 - 506 pages
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 | 1959 - 858 pages
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 | Philippines - 1975 - 748 pages
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 | 1962 - 592 pages
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 | 1967 - 682 pages
...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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... 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... 
