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" All the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property to which... "
The Income Tax Law of the United States of America: Analyzed and Clarified - 115. lappuse
autors: Albert Henry Walker - 1913 - 132 lapas
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Cases Decided in the Court of Claims of the United States, 63. sējums

United States. Court of Claims - 1928 - 760 lapas
...* * such net income shall be ascertained by deducting from the gross amount of its income received within the year from all sources, first, all the ordinary...maintenance and operation of its business and properties * * *." Under this statute, which is applicable to the 1917 taxes, salaries of officers were allowed...
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Cases Decided in the Court of Claims of the United States, 67. sējums

United States. Court of Claims - 1929 - 762 lapas
...reasonable allowance- for salaries or other compensation for personal services actually rendered, and including rentals or other payments required to be...condition to the continued use or possession of property Opinion of the Court to which the corporation has not taken or is not taking title, or in which it...
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Cases Decided in the Court of Claims of the United States, 66. sējums

United States. Court of Claims - 1929 - 868 lapas
...provisions of which plaintiff paid its taxes for 1914, 1915, and 1916, authorized the taxpayer to deduct " all the ordinary and necessary expenses paid within...the maintenance and operation of its business and property." The evidence discloses that the large manufacturers and retailers would not contract to...
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Cases Decided in the Court of Claims of the United States, 65. sējums

United States. Court of Claims - 1925 - 828 lapas
...and paid during the year 1917, after the beginning of the war, and also paid in 1918, constitute " ordinary and necessary expenses paid within the year...in the maintenance and operation of its business" (act of 1916). or "ordinary and necessary expenses paid or incurred during the taxable year in carrying...
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Cases Decided in the Court of Claims of the United States, 53. sējums

United States. Court of Claims - 1919 - 740 lapas
...be ascertained by deducting from the gross amount of the income of such corporation * * * received within the year from all sources (first) all the ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties,...
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The Federal Reporter

1930 - 1124 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ]
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The Federal Reporter, 289. sējums

1923 - 1092 lapas
...Under Income Tax Act Sept. 8, 1916, f 12a (Comp. St { 63361), authorizing deduction by a corporation of "all the ordinary and necessary expenses paid within the year in the maintenance and operation of it* business and properties, including rentals or other payments required to be made as a condition...
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The Federal Reporter, 269. sējums

1921 - 1056 lapas
...Digests & Indexe* (169 F.) all sources, (first) all the ordinary and necessary expenses paid witMn the year In the maintenance and operation of its business and properties, Including rentals, etc., "(second) all losses actually sustained, within the year and not compensated by insurance or...
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1947 - 1010 lapas
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General Laws of the State of Idaho ...

Idaho - 1947 - 1262 lapas
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