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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. "
Cases Decided in the United States Court of Claims ... with Report of ... - Strana 436
autor/autoři: United States. Court of Claims, Audrey Bernhardt - 1952
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The Federal Reporter

1926 - 1142 str.
...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...
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War Tax 1920: A Synopsis of the War Tax, with Accurate Tables and Concrete ...

1920 - 36 str.
...personal services actually rendered, and including 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 In which the taxpayer has no equity or title or is not taking title. 2. All interest paid or accrued...
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Tax Law of the State of New York: Being L. 1909, Chap. 62, Entitled "An Act ...

New York (State) - 1921 - 324 str.
...personal services actually rendered, and including 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 whidh the taxpayer has not taken or is not taking title or in which he has no equity. 2. All interest...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 str.
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses...to the continued use or possession, for purposes of trade or business, of property to which the taxpayer has not taken or is not taking title or in which...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 str.
...and benefit is the provision contained in section 214, permitting the deduction from gross income of traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business. The practice of the Bureau of Internal Revenue under the "Revenue Act of 1918 was to allow...
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Publications of the Modern Language Association of America, Svazek 37

Modern Language Association of America - 1922 - 1032 str.
...expenses paid or incurred during the taxable year in carrying on any trade or business, including . . . traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business, . . . (11) Contributions or gifts made within the taxable year to or for the use of . . ....
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 str.
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses...pursuit of a trade or business; and rentals or other payr.ioats (c) In the case of nonresident alien individuals, gross income includes only the gross income...
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Self-proving Business Arithmetic

Thomas Theodore Goff - 1923 - 344 str.
...salaries, etc., should be fully explained in Schedule F, page 2 of the return, or in an attached statement. Traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business are deductible. 14. INCOME FROM PARTNERSHIPS, FIDUCIARIES, ETC. n the profits of a partnership...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 str.
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses...a trade or business; and rentals or other payments (c) In the case of nonresident alien individuals, gross income includes only the gross income from...
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Trade Promotion Series

1941 - 1450 str.
...such reduction as investment income; the Minister's decision on this question is final and conclusive. Traveling expenses, including the entire amount expended for meals and lodging, while away from nome are deductible if incurred in the pursuit of a trade or business. The traveling expenses of directors...
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