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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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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 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; * * * ART. 101. Business expenses. — Business expenses, whether subtrac from total receipts in computing...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 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. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 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...or is not taking title or in which he has no equity ; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...
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New York State Personal Income Tax Law: Summary and Text of Law. List of ...

Harris, Forbes & Co., New York - 1920 - 110 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. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 pages
...personal services actually rendered, and including rentals or other payments required to be made a^ a condition to the continued use or possession, for...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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Fairchild's Daily News Record and Women's Wear National Directory ..., Volume 17

1920 - 622 pages
...rendered, including rentals or other payments required to be made as a condition to the continued use of possession for purposes of the trade or business,...is not taking title or in which he has no equity. (b) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - 1920 - 112 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...is not taking title or in which he has no equity; (2) All interest ;paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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War Tax 1920: A Synopsis of the War Tax, with Accurate Tables and Concrete ...

1920 - 36 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 purposes of the trade or business of property In which the taxpayer has no equity or title or is not taking title. 2. All interest paid or accrued...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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