 ... 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...  Reports of the Tax Court of the United States - Page 16by United States. Tax Court - 1974Full view - About this book
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...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. (b) INTEREST. — All interest paid or accrued within the taxable year... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...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. (2) INTEREST. — All interest paid or accrued within the taxable year... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...business, or for the production of income required to be included in limns income under tliix tille, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. [New matter in italics.] Comment Under the general provisions of Section... | |
 | 1939 - 1030 pages
...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. 3.23 (a)-l Business expenses. Business expenses deductible from gross... | |
 | 1940 - 1806 pages
...be made as a condition to the continued use or possession, for purposes of the trade or business, of e of property is a question of fact, but only in rare and extraordi or in which he has no equity. (2) Corporate charitable contributions. — No deduction shall be allowable... | |
 | 1941 - 1688 pages
...be made as a condition to the continued use or possession, for purposes of the trade or business, of sale, nor or In which he has no equity. (2) Corporate charitable contributions. No deduction shall be allowable... | |
 | United States - 1964 - 1098 pages
...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. For purposes of the preceding sentence, the place of residence of a Member... | |
 | United States - 1965 - 1110 pages
...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. Por purposes of the preceding sentence, the place of residence of a Member... | |
 | United States. Internal Revenue Service - 1968 - 1034 pages
...made as a condition to the continued use or possession, for purposes of the trade or business, «f property to which the taxpayer has not taken or is not taking title or in which be has no equity. The substance of a transaction, rather than its legal form, is controlling... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1536 pages
...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. These references make it clear that a taxpayer who classifies as an employee... | |
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