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" A reasonable allowance for salaries or other compensation for personal services actually rendered; (2) Traveling expenses (including the entire amount expended for meals and lodging) while away from home In the pursuit of a trade or business; and (3)... "
Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961 - 43. lappuse
autors: United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 lapas
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Cases Decided in the United States Court of Claims ... with ..., 138. sējums

United States. Court of Claims, Audrey Bernhardt - 1958 - 966 lapas
...home in the pursuit of a trade or business ; and 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. In the ease of any sports program conducted for the benefit of the American National Red Cross, expenses...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 lapas
...personal services actually rendered, and including rentals or other payments required to be made as a X1s, equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 lapas
...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. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred" see § 350-6....
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 lapas
...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; (3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the United States,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...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. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 lapas
...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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 lapas
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...taken or is not taking title or in which he has no equity.9 BUILDINGS USED FOR RENTAL PURPOSES. A landlord may claim as an expense any amounts expended...
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New York State Personal Income Tax Law: Summary and Text of Law. List of ...

Harris, Forbes & Co., New York - 1920 - 110 lapas
...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...
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Pamphlets, 35. sējums

Irving National Bank, New York - 1920 - 150 lapas
...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...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 2. sējums

United States - 1920 - 1054 lapas
...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...
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