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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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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...other payments required to be made as a condition to the continued use or possession, for purposes of trade or business, of property to which the taxpayer...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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North Carolina Corporation Code, Annotated: Containing the Statutes ...

James Hinton Pou - 1922 - 1032 pages
...required to be made as a condition of the continued use or possession, for the purpose of the trade of property to which the taxpayer has not taken, or...is not taking title, or in which he has no equity . . . $. 4. All interest paid during the income year on indebtedness, except interest on obligations...
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Proceedings, Volume 15

Association of Life Insurance Counsel - 1960 - 962 pages
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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Laws Passed at Session of the Legislative Assembly of the State of North Dakota

North Dakota - 1923 - 634 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 which...is not taking title, or in which he has no equity. (2) Interest paid or accrued within the year on taxpayer's indebtedness. (3) Taxes paid or accrued...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 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 1 See footnote on p. 81. COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of 1918. required to...
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American Federal Tax Reports, Volume 34

1947 - 1744 pages
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American Federal Tax Reports

1966 - 1684 pages
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 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; the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the...
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