 | Morris L. Cohen - 1976 - 588 pages
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 | United States. Tax Court - 1977 - 1216 pages
...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... | |
 | 1973 - 1046 pages
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 | Alabama - 1977 - 726 pages
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 | 1982 - 408 pages
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 | 1978 - 1346 pages
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 | 1979 - 1118 pages
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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... 
