 ... 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...  Laws of the State of New York - Page 1432by New York (State) - 1921Full view - About this book
 | 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... | |
 | 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... | |
 | 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... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, (including . . . rentals or other payments required...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... | |
 | United States - 1922 - 1028 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; (3) Taxes paid or accrued within the taxable year except (a) income, warprofits, and excess-profits... | |
 | 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...he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or... | |
 | 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...disposition of goods within the United States. DEDUCTIONS ALLOWED. Sec. 214. (a) That in computing net income there shall be allowed as deductions: ' (1)...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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