...ordinary and necessary business expenses. Section 162(a) allows a deduction for certain business expenses including "rentals or other payments required to be...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity." However, "The mere transfer of legal title to...

...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...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. For purposes of the preceding sentence, the place...

...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, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. As in the case of salary or compensation, section...

...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...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. For purposes of the preceding sentence, the place...

...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...business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. For purposes of the preceding sentence, the place...

...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...which the taxpayer has not taken title or in which the taxpayer has no equity, are deductible as ordinary and necessary business expenses.2 The usual...