 | United States. Congress. Senate. Committee on the District of Columbia - 1933 - 1158 pages
...payments required to be made as a condition to the continued use or possession for business purposes of property to which the taxpayer has not taken or is not taking title, or in which the taxpayer has no equity : Provided, That the provisions of this subdivision shall not be construed... | |
 | 1955 - 994 pages
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 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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. AHT. 23(a)-1. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | South Dakota - 1935 - 606 pages
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 | Alabama - 1935 - 682 pages
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 | 1970 - 1320 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... 
