| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended...from 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... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...1921, under which the deductibility of such expenses was denied, expressly authorizes the deduction of "traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business," while the revenue act of 1918, under which the deductibility of traveling expenses incident... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...convention. And certainly had he observed that Congress had expressly provided for the deduction of "traveling expenses (including the entire amount expended for meals and lodging) while iiway from home in the pursuit of a trade or business," he could have come to no other conclusion but... | |
| United States - 1928 - 268 pages
...imposed by the authority of any foreign country or possession of the United States as is rendered; traveling expenses (including the entire amount expended...from 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... | |
| United States - 1928 - 1164 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended...from 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... | |
| American Medical Association - 1928 - 1286 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business or in attending meetings of trades or business organizations of which the taxpayer is a member... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended...from 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... | |
| United States. Board of Tax Appeals - 1929 - 1562 pages
...expenses paid or incurred during the taxable year in carrying on any trade or business, including * * * traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business ; * * *. SEC. 215. (a) That in computing net income no deduction shall in any case be allowed... | |
| Robert Hiester Montgomery - 1927 - 1510 pages
...Section 214. [Individuals] (a) In computing net income there shall be allowed as deductions: (i) .... traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business; .... REGULATION. Traveling expenses as ordinarily understood, include railroad fares and... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended...from 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,... | |
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