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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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National Bar Association Law Journal, Volume 11

1981 - 370 pages
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Southern California Law Review, Volume 58, Part 2

1984 - 624 pages
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Timber Tax Journal, Volume 3

1967 - 984 pages
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Timber Tax Journal, Volume 7

1971 - 198 pages
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Hearings

United States. Congress. Senate. Committee on Labor and Public Welfare - 1972 - 1564 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 bat no equity." (Emphasis added.) M 6 V Gear Co., 54 TC 385 (1970). AGRICULTURAL ACCOUNTING 135« tax-gimmick...
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Federal Supplement, Volume 127

1118 pages
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Federal Supplement, Volume 133

1100 pages
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California Personal Income Tax Act

California - 1979 - 624 pages
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The Federal Reporter

1933 - 1154 pages
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Federal Supplement: Cases Argued and Determined in the District ..., Volume 127

1955 - 1034 pages
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