 ... 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
 | United States. Internal Revenue Service - 1924 - 396 pages
...amount expended for meals and lodging) while away from home in the pursuit of a trade or business ; and rentals, or other payments required to be made...not taken or is not taking title or in which he has uo equity ; ART. 101. Business expenses. — Business expenses deductible from gross income include... | |
 | United States - 1924 - 260 pages
...allowed under this paragraph for any loss claimed to have been sustained in anv sale or other diswhich the taxpayer has not taken 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 incurred... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made...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... | |
 | 1925 - 798 pages
...deductible, as well as traveling expenses while away from home in the pursuit of a trade or business, and rentals or other payments required to be made...is not taking title or in which he has no equity. A taxpayer is entitled to deduct the necessary expenses paid in carrying on his business from his gross... | |
 | John F. Sherwood - 1925 - 206 pages
...amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made...is not taking title or in which he has no equity; SEC. 214. (a) (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...professional purposes; expenses of poslorrtduatc study: and ren Is or other payments required to be made as a u } -)C bapaye i Abipone I " For reasons stated below, we believe that a physician is entitled under the revenue act of 1924 to... | |
 | North Carolina - 1925
...required to be made as a condition of the continued use or possession for the purpose of the trade or property to which the taxpayer has not taken or is not taking title or in which he has no equity. 3. All interest paid during the incoming year on indebtedness except interest on obligations contracted... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made...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... | |
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