 Expenses for production of income, in the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For the production or collection of income; (2) For the management,...  United States Congressional Serial Set - 134. lappuse1974Pilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 lapas
...deduction all the ordinary and necessary expenses paid or incurred during the taxable year — * • * * * (3) in connection with the determination, collection, or refund of any tax. Plaintiff then points to the Treasury Regulations under the above-quoted statutory provision as supporting... | |
 | United States - 1965 - 1110 lapas
...case oí an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — <1) for the production or collection of income; i2) for the management, conservation, or maintenance of property held for the production of income;... | |
 | United States. Tax Court - 1967 - 786 lapas
...all tbe ordinary and necessary expenses paid or Incurred during tbe taxable year — ( 1 ) for tbe production or collection of Income ; (2) for the management, conservation, or maintenance of property held for the production of Income ; • • • As with "business" expenses, deductible under... | |
 | 1975 - 424 lapas
...case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year— (1) For...the determination, collection, or refund of any tax. § 1.212—1 Non trade or nonbusiness expenses. (a) An expense may be deducted under section 212 only... | |
 | 1970 - 750 lapas
...case of an individual, there eball be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— (1) For...the determination, collection, or refund of any tax § 1.212-1 Nontrade or nonbusiness expenses. (a) An expense may be deducted under section 212 only... | |
 | 1960 - 1764 lapas
...case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For...the determination, collection, or refund of any tax [TD 6279, 22 PR 10053, Dec. 14, 1957] § 1.212-1 Nontrade or noribusiness expenses, (a) An expense... | |
 | 1967 - 676 lapas
...case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For...the determination, collection, or refund of any tax. § 1.212—1 Nontrade or nonbusiness expenses. (a) An expense may be deducted under section 212 only... | |
 | 1971 - 1474 lapas
...case of an Individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For...the determination, collection, or refund of any tax. § 1.212—1 Nontrade or nonbusiness expenses. (a) An expense may be deducted under section 212 only... | |
 | 1976 - 460 lapas
...case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — (1) For...property held for the production of income; or (3) ln connection with the determination, collection, or refund of any tax. § 1.212-1 Nontrade or nonbusiness... | |
 | 1968 - 1618 lapas
...expense may be deducted under section 212 only if — (1) It has been paid or incurred by the taxpayer during the taxable year (1) for the production or collection of income which, if and when realized, will be required to be included in income for Federal income tax purposes,... | |
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