 | 1971 - 1474 lapas
...of 1939, of the same item of deduction. § 1.162 Statutory provisions; trade OP business expenses. SEC. 162. Trade or business expenses — (a) In general....shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business, Including... | |
 | 1968 - 1618 lapas
...of 1339, of the same item of deduction. § 1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses — (a) In general....shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year in carrying on any trade or business, Including... | |
 | 1972 - 852 lapas
...of 1939, of the same item of deduction. § 1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses — (a) In general....shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business. Including... | |
 | 1971 - 744 lapas
...1939, of the same item of deduction. § 1.162 Statutory provisions; trade or business expenses. SBC. 162. Trade or business expenses — (a) In general....shall be allowed as a deduction all the ordinary and necessary expenses paid or Incurred during the taxable year In carrying on any trade or business, Including... | |
 | 1970 - 750 lapas
...1.162 Statutory provisions; trade or business expenses. SEC. 162. Trade or business expenses—(a) in general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—... | |
 | United States. Internal Revenue Service - 1962 - 1090 lapas
...patronage by keeping its name before the public. Section 162 (a) of the Code provides, in part, that, in general, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business. Section... | |
 | United States. Internal Revenue Service - 1963 - 1436 lapas
...camgaign. Section 162 of the Internal Revenue Code of 1954 provides, in part, »s follows : (a) Ix GENERAL. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on my trade or business * *... | |
 | United States. Congress. House. Special Committee to Investigate Campaign Expenditures - 1957 - 222 lapas
...income does not include the value of property acquired by gift, bequest, devise, or inheritance. ******* SEC. 162. TRADE OR BUSINESS EXPENSES. (a) IN GENERAL....shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including... | |
 | United States. Congress. House. Committee on Government Operations - 1958 - 170 lapas
...The pertinent part of the Internal Revenue Code pertaining to trade or business expenses provides : "(a) IN GENERAL.- — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business including... | |
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Trade or business expenses — (a) In general. There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business... 
