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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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Citations, Forms and Procedure, Federal Tax Appeals

Floyd E. Moore - 1932 - 1305 pages
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Income Tax for the District of Columbia: Hearings ... on H.R. 5821 ... June ...

United States. Congress. Senate. District of Columbia - 1932 - 101 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...
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Michigan Business Studies

University of Michigan. Bureau of Business Research - 1932
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The Federal reporter. Second series, Volume 65

1933
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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. ART. 121. Business expenses.—Business expenses deductible from gross income include the ordinary...
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General Laws of the State of Idaho ...

Idaho - 1933
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Journals of the Senate and House, Volume 1

Oregon. Legislative Assembly - 1933
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Acts of the General Assembly of the State of Alabama

Alabama - 1933
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