 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 pages
...income year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually...condition to the continued use or possession, for the purposes of the trade or business, of property to which the taxpayer has not taken or is not taking... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...rentals or other payments required to be made as a condition to the continued use or possession, (or purposes of the trade or business, of property to...or is not taking title or in which he has no equity ; * * * ART. 101. Business expenses.— Business expenses, whether subtracted from total receipts in... | |
 | Alzada Comstock - 1921 - 260 pages
...income year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually...condition to the continued use or possession, for the purposes of the trade or business, of property to which the taxpayer has not taken or is not taking... | |
 | National Tax Association - 1921 - 76 pages
...income year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually...condition to the continued use or possession, for the purposes of the trade or business, of property to which the taxpayer has not taken or is not taking... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, (including . . . rentals or other payments required...is not taking title or in which he has no equity." In. Bui. 35-21-1794; 0. D. 1014, the Bureau ruled that where "by the terms of the lease the lessee... | |
 | James Hinton Pou - 1922 - 1032 pages
...required to be made as a condition of the continued use or possession, for the purpose of the trade of property to which the taxpayer has not taken, or...is not taking title, or in which he has no equity . . . $. 4. All interest paid during the income year on indebtedness, except interest on obligations... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually...purposes of the trade or business, of property to 1 See footnote on p. 81. COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of 1918. required to... | |
 | North Dakota - 1923 - 634 pages
...income year in the carrying on of any trade or business including a reasonable allowance for salaries or other compensation for personal services actually...a condition to the continued use or possession for the purposes of the trade or business of property to which the taxpayer has not taken or is not taking... | |
 | Eric Louis Kohler - 1924 - 514 pages
...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...is not taking title or in which he has no equity; the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the... | |
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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. 
