 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,...  Reports of the United States Tax Court - 515. lappuseautors: United States. Tax Court - 1974Pilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 lapas
...negotiations of the property division and separation agreement are deductible. Section 212 (3) provides: Sec. 212. EXPENSES FOR PRODUCTION OF INCOME. In the...shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year — * • * * * (3) in connection with... | |
 | United States - 1965 - 1110 lapas
...deductible). (Aug. 16, 1954, ch. 736, 68A Stat. 69.) §212. Expenses for production of income. In the case oí an individual, there shall be allowed as a deduction...— <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
...carrying on any trade or business. • • • « SEC. 212. EXPENSES FOR PRODUCTION OF INCOME. In tbe case of an Individual, there shall be allowed as a...— (1) for the production or collection of Income ; failed to prove that the amounts here involved were ordinary and necessary expenses of his business.... | |
 | 1975 - 424 lapas
...6796, 30 РЛ. 1037, Feb. 2, 1965] § 1.212 Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the...year— (1) For the production or collection of Income; (2) For the management, conservation, or maintenance of property held for the production of Income;... | |
 | 1968 - 1618 lapas
...[TD 6796, 30 PR 1037, Feb. 2, 1965] § 1.212 Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the...— (1) For the production or collection of Income; (2) For the management, conservation, or maintenance of property held for the production of income;... | |
 | 1960 - 1764 lapas
...6279, 22 PR 10053, Dec. 14, 1957] § 1.212 Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the...— (1) For the production or collection of Income; (2) For the management, conservation, or maintenance of property held for the production of income;... | |
 | 1971 - 1474 lapas
...[TD 6796. 30 FR 1037, Feb. 2, 1965] § 1.212 Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the...— (1) For the production or collection of Income; (2) For the management, conservation, or maintenance of property held for the production of Income;... | |
 | 1969 - 710 lapas
...[Т.О. 6796, 30 FR 1037, Feb. 2, 1965] § 1.212 Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. In the...expenses paid or incurred during the taxable year — (1) Por the production or collection of Income; (2) For the management, conservation, or maintenance of... | |
 | 1976 - 460 lapas
...Statutory provisions; expenses for production of income. Sic. 212. Expenses for production of income. ln the case of an individual, there shall be allowed...— (1) For the production or collection of income; (2) For the management, conservation, or maintenance of property held for the production of income;... | |
 | 1970 - 750 lapas
...[ID. 6796, 30 FR 1037. Feb. 2, 1965] § 1.212 Statutory provisions; expenses for production of income. SEC. 212. Expenses for production of income. in the case of an individual, there eball be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the... | |
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