... 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 U.S. Board of Tax Appeals - Page 641by United States. Board of Tax Appeals - 1939Full view - About this book
| Harris, Forbes & co., New York - 1919 - 164 pages
...other payments required to [be made as a condition to the continued use or possession, for purposes fof the trade or business, of property to which the taxpayer...is 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... | |
| 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... | |
| 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... | |
| 1920 - 188 pages
...personal services actually rendered, and including 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. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during... | |
| United States - 1920 - 1054 pages
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...or is 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... | |
| Irving National Bank, New York - 1920 - 150 pages
...personal services actually rendered, and including rentals or other payments required to be made a^ a condition to the continued use or possession, for...is 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
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...or is not taking title or in which he has no equity ; or leered. paid (2) All interest paid or accrued within the taxable year on indebtedness, except... | |
| John F. Sherwood - 1920 - 272 pages
...personal services actually rendered, and including 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." Repairs. (Art. 103. Reg. No. 45, 1918.) "The cost of incidental repairs which neither materially add... | |
| United States. Bureau of Internal Revenue - 1920 - 346 pages
...personal services actually rendered, and including 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; * * * ART. 101. Business expenses. — Business expenses, whether subtrac from total receipts in computing... | |
| United States - 1920 - 1052 pages
...Df<lucli<""be allowed as deductions: rendered, and including rentals or other payments required to be made as a ed into or 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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