 | New York (State) - 1921 - 1090 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 during the taxable year on indebtedness. 3. Taxes other than income... | |
 | National City Company - 1921 - 104 pages
...home in the pursuit of a trade or business; and 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." There is a deduction here not before given to persons traveling on business. 75 "(2) All interest paid... | |
 | National Tax Association - 1921 - 76 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...or is not taking title or in which he has no equity ; (b) All interest paid during the income year on indebtedness incurred in connection with the trade... | |
 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 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; (b) All interest paid during the income year on indebtedness incurred in connection with the trade... | |
 | Alzada Comstock - 1921 - 258 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...or is not taking title or in which he has no equity : (b) All interest paid during the income year on indebtedness ; (c) Taxes paid or accrued within the... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...rentals or other payments required to be made as a condition to the continued use or possession, (or purposes of the trade or business, of property to...or is not taking title or in which he has no equity ; * * * ART. 101. Business expenses.— Business expenses, whether subtracted from total receipts in... | |
 | New York (State) - 1921 - 324 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 to whidh the taxpayer has not taken or is not taking title or in which he has no equity. 2. All interest... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...carrying on any trade or business, (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." In. Bui. 35-21-1794; 0. D. 1014, the Bureau ruled that where "by the terms of the lease the lessee... | |
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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... 
