 | United States. Court of Claims - 1929 - 762 lapas
...1921, $23,333.32. Section 214 (a) of the revenue acts of 1918 and 1921 provides in part as follows : " That in computing net income there shall be allowed...including a reasonable allowance for salaries or other compensation for personal services actually rendered." Article 105 of Treasury Regulations #45 and... | |
 | United States. Court of Claims - 1929 - 868 lapas
...254, " That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions : "(1) All the...including a reasonable allowance for salaries or other compensation for personal services actually rendered * * *." Opinion of the Court The same provision... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 936 lapas
...as a deduction, "All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...compensation for personal services actually rendered," and concluded that, "In the circumstances the deductions claimed for compensation of officers and certain... | |
 | United States. Court of Claims - 1936 - 940 lapas
...deduction for " all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, * * *." The reasonableness of the compensation... | |
 | Harris, Forbes & co., New York - 1919 - 164 lapas
...representing profits on the manufacture and disposition of goods within the United States. Deductions Allowed. Sec. 214. (a) That in computing net income there shall...in carrying on any trade or business, including a reason, able allowance for salaries or other compensation for personal services [actually rendered,... | |
 | Ewell D. Moore - 1919 - 44 lapas
...INCOME. (Sec. 214). 1. All ordinary and necessary expenses paid or incurred during the taxable year in any trade or business, including a reasonable allowance...rendered, and including rentals or other payments necessary to the continued use or possession for the business or trade of property to which the taxpayer... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...234. (a) That in computing the net income of a corporation subject to the tax imposed by section 2'!0 there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, ineluding a reasonable allowance... | |
 | Alabama - 1919 - 1476 lapas
...as deductions: (1) All ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries and other compensation for personal services actually rendered, and including rentals or other payments... | |
 | George Edwin Holmes - 1920 - 1186 lapas
...representing profits on the manufacture and disposition of goods within the United States. DEDUCTIONS ALLOWED Sec. 214. (a) That in computing net income there shall...carrying on any trade or business, including a reasonable allowancp for salaries or other compensation for personal services actually rendered, and including... | |
 | United States - 1920 - 1054 lapas
...July 17, 1916, mentioned in the text, see 1918 Supp. Fed, Btat. Ann. 14. SEC. 214. Deductions allowed, (a) That in computing net income there shall be allowed...trade or business, including a reasonable allowance for salarie? or other compensation for personal services actually rendered, and including rentals or... | |
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That in computing net income there shall be allowed as deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation... 
