 | United States - 1928 - 1164 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; Interest paid or accrued during taxable year; exception. (2) All interest paid or accrued within the... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...expiration. (CB IV-2, 78; IT 2199.) Rentals (i) .... 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; Sometimes the rental charge is increased by expenditures not included in the cash payments to the landlord.... | |
 | 1950 - 648 pages
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 | Robert Hiester Montgomery - 1919 - 1016 pages
...material and supplies has not been taken into account in determining the net income for any previous year. possession, for purposes of the trade or business,...is not taking title or in which he has no equity;' Section 234. [Corporations], (a) That in computing the net income of a corporation subject to the tax... | |
 | 1948 - 454 pages
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 | Newfoundland - 1929 - 428 pages
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 | California - 1930 - 710 pages
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 | United States. Internal Revenue Service - 1931 - 502 pages
...home in the pursuit of a trade or business ; and rentals or other pay mi-ills 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. 121. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | California - 1931 - 28 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... 
