 ... 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
 | 1967 - 682 pages
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States. Tax Court - 1977 - 1216 pages
...business including: (3) rentals or other payments required to be made as a condition to the continued possession, for purposes of the trade or business,...is not taking title or in which he has no equity. As in the case of salary or compensation, section 162(a)(3) does not specifically limit deductions... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 768 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...taking title or in which he has no equity. ***** (2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1972 - 1564 pages
...condition to the continued use or possession, for purposes of the trade or business, of property to which taxpayer has not taken or is not taking title or in which he bat no equity." (Emphasis added.) M 6 V Gear Co., 54 TC 385 (1970). AGRICULTURAL ACCOUNTING 135« tax-gimmick... | |
 | Philippines - 1990 - 620 pages
...condition to the continued use or possession, for the purpose of the trade-, profession or business, for property to which the taxpayer has not taken or is not taking title or in which he has no equity." Petitioner points out that the Central Bank "has no say in the assessment and collection of internal... | |
 | United States. Congress. Senate - 2000 - 1220 pages
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States - 2003 - 992 pages
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States - 1939 - 780 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...not taking title or in which he has no equity. (2) CORPORATE CHARITABLE CONTRIBUTIONS. — No deduction shall be allowable under paragraph (1) to a corporation... | |
 | David F. Windish - 2007 - 700 pages
...received or accrued for the occupancy of real estate.1 Rentals or other payments, required to be made as a condition to the continued use or possession, for...business, of property to which the taxpayer has not taken title or in which the taxpayer has no equity, are deductible as ordinary and necessary business expenses.2... | |
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