 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1958 - 884 pages
...ordinary and necessary business expense.2 This seems to us to be recognition of a 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." 53 Stat. 12, as amended, 56 Stat. 819, 26 USC §23(a)(l)(A). 2 111. Rev. Stat., 1945, c. 38, § 336.... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 pages
...for personal services actually rendered; . . . and 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." 53 Stat. 12, as amended, 56 Stat. 819, 26 USO § 23 (a) (1) (A). 1 111. Rev. Stat., 1945, c. 38, §... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 pages
...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 - 1966 - 656 pages
...trade or business, including — »**•*•• (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. The question of whether the payments were actually rentals is a question of fact to be determined in... | |
 | United States. Tax Court - 1961 - 1226 pages
...be allowed as •le-dactions the ordinary and necessary expenses In carrying on a trade or business, •-Including • • • rentals or other payments...purposes of the trade or business, of property to which tbe taxpayer has not taken or Is not taking title or In which he has no equity." 11 Section 23 (a)... | |
 | United States. Tax Court - 1976 - 1190 pages
...on any trade or business, including— * * * (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. We believe the key to defining Conso's rental liability is in turn determined by examining the relationship... | |
 | United States. Tax Court - 1974 - 862 pages
...on any trade or business, including — * * * (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. As noted previously, petitioner was not compelled to enter into the agreement. It did so because it... | |
 | United States. Tax Court - 1977 - 1160 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... | |
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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... 
