 For any expense for gifts, unless the taxpayer substantiates by adequate records or by sufficient evidence corroborating his own statement (A) the amount of such expense or other item, (B) the time and place of the travel, entertainment, amusement, recreation,...  United States Congressional Serial Set - 153. lappuse1974Pilnskats - Par šo grāmatu
 | United States - 1988 - 1290 lapas
...the taxpayer substantiates by adequate records or by sufficient evidence corroborating the taxpayer's own statement (A) the amount of such expense or other...entertainment, amusement, recreation, or use of the facility or property, or the date and description of the gift, (C) the business purpose of the expense or other... | |
 | 1975 - 424 lapas
...gifts, unless the taxpayer «ubstantlatee by adequate record« or by sufficient evidence corroborating his own statement (A) the amount of such expense or...of the facility, or the date and description of the gin. (C) the business purpose of the expense or other Item, and (D) the buslneM relationship to the... | |
 | 1976 - 460 lapas
...gifts, unlesa the taxpayer substantiateo by adequate records or by sufficient evidence corroborating his own statement (A) the amount of such expense or other item, (D) the time and place of the travel, entertainment, amusement, recreation, or use of the facility,... | |
 | United States. Internal Revenue Service - 1963 - 1402 lapas
...evidence corroborating his own statement the following: the amount of such expense or other item ; the time and place of the travel, entertainment, amusement,...facility, or the date and description of the gift; the business purpose of the expense or other item; and the business relationship to the taxpayer of... | |
 | United States. Congress. Senate. Committee on Finance - 1962 - 1730 lapas
...allowed — unless the taxpayer substantiates by adequate records or by sufficient evidence corroborating his own statement (A) the amount of such expense or...facility, or the date and description of the gift, (C) the famines* purpose of the expcnxc or other item, and (1)) the bnsiiiffiii relntirmeMp to the taxpayer... | |
 | United States. Congress. Senate. Finance - 1963 - 94 lapas
...gifts unless the taxpayer substantiates by adequate records or by sufficient evidence corroborating his own statement, (a) the amount of such expense or other item; (6) the time and place of the travel, entertainment, amusement, recreation, or use of the facility... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1374 lapas
...expense or other item, (B) the time and 1 place of the travel, entertainment, amusement, recreation, or 2 use of the facility, or the date and description of the gift, (C) 3 the business purpose of the expense or other item, and (D) 4 the business relationship to the taxpayer... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1468 lapas
...adequate records or by sufficiehl evidence, corroborating his own statement (A) the amount of sue! expense or other item, (B) the time and place of the travel, entertain inent, amusement, recreation, or use of the facility, or the date ant description of the... | |
 | United States. Tax Court - 1970 - 1856 lapas
...gifts, unless the taxpayer substantiates by adequate records or by sufficient evidence corroborating his own statement (A) the amount of such expense or...amusement, recreation, or use of the facility, or UK1 date and description of the gift, (C) the business purpose of the expense or other Item tn' (D)... | |
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