...rentals or other payments required to be made as 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, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly...

...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. (b) Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...

...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...

...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...possession, for purposes of the trade or business, or property to which the taxpayer has not taken or is not taking title or in which lie has no equity."...

...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...possession, for purposes of the trade or business, or property to which the taxpayer has not taken or is not taking title or in which he has no equity."...

...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. NOTE.— Section 23 (a) above applies both to corporations and Individuals. (b) Interest. — All interest...

...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; Interest paid or accrued during taxable year; exception. (2) All interest paid or accrued within the...

...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;' Section 234. [Corporations] (a) In computing the net income of a corporation subject to the tax imposed...

...expiration. (CB IV-2, 78; IT 2199.) Rentals (i) .... 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; Sometimes the rental charge is increased by expenditures not included in the cash payments to the landlord....

...material and supplies has not been taken into account in determining the net income for any previous year. possession, for purposes of the trade or business,...is not taking title or in which he has no equity;' Section 234. [Corporations], (a) That in computing the net income of a corporation subject to the tax...