 | Alabama - 1919 - 1476 pages
...other payments required to be made as a condition of the continued use or possession for the purpose of trade or business of property to which the taxpayer...is not taking title or in which he has no equity, (b) All interest paid or accrued within the taxable year on indebtedness, but in the case of a non-resident... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...actually rendered, also rentals or payments for continued use of the business premises or possession of property to which the taxpayer has not taken or is not taking title or in which he has no equity. All interest paid or accrued on indebtedness except that no deduction may be made for interest or indebtedness... | |
 | Ewell D. Moore - 1919 - 44 pages
...the continued use or possession for the business or trade of property to which the taxpayer has not or is not taking title or in which he has no equity. 2. All interest paid or accrued in the year on indebtedness, except that incurred or continued to purchase... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...and excess profits taxes. DEDUCTIONS ALLOWED: BUSINESS EXPENSES. SEC. 214. (a) That in computing net income there shall be allowed as deductions : (1)...is not taking title or in which he has no equity; * * * ART. 101. Business expenses. — Business expenses, whether subtrac from total receipts in computing... | |
 | John F. Sherwood - 1920 - 272 pages
....deductions: "(i) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business including a reasonable...is not taking title or in which he has no equity." Repairs. (Art. 103. Reg. No. 45, 1918.) "The cost of incidental repairs which neither materially add... | |
 | 1920 - 36 pages
...there are subtracted the following deductions arising during the year for which the taxes are paid: 1. All the ordinary and necessary expenses paid or...for purposes of the trade or business of property In which the taxpayer has no equity or title or is not taking title. 2. All interest paid or accrued... | |
 | United States - 1920 - 1054 pages
...taxable year in carrying on any trade or business, including a reasonable allowance for salarie? or other compensation for personal services actually...not taking title or in which he has no equity ; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
 | George Edwin Holmes - 1920 - 1186 pages
...taxable year in carrying on any trade or business, including a reasonable allowancp for salaries or other compensation for personal services actually...not taking title or in which he has no equity ; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
 | United States - 1920 - 1064 pages
...taxable year in carrying on any trade or business, including a reasonable allowance foi- sitlaries or RESS. The y+ ; or leered. paid (2) All interest paid or accrued within the taxable year on indebtedness, except... | |
 | United States - 1920 - 1052 pages
...2869.) SEC. 214. (a) That in computing net income there shall Df<lucli<""be allowed as deductions: ion or indebtedness from any soldier, officer, sailor,...employed in the military or naval service, any anns, or iccrutd P*'d (-) -^ interest paid or accrued within the taxable year on indebtedness, except on... | |
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... 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... 
