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" ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity... "
Reports of the Tax Court of the United States - 16. lappuse
autors: United States. Tax Court - 1974
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Cases Decided in the United States Court of Claims ... with ..., 122. sējums

United States. Court of Claims, Audrey Bernhardt - 1952 - 936 lapas
...be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or In which he has no equity. 423 Opinion of the Court ticular taxpayer affected. Commissioner v. Heimnger,...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 lapas
...be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. 63. (2) All interest paid or accrued within the taxable year on indebtedness,...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 lapas
...rentals or other payments required to be made as a condition to the continued use or possession of property to which the taxpayer has not taken or is not taking title or in which he has no equity. Business Expenses.—Business expenses, whether subtracted from total...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 lapas
...be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. 2. In the case of a resident of the state such a proportion of the total...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 lapas
...be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 lapas
...made as a condition to the continued use or possession, for purposes fof the trade or business, of property to which the taxpayer has not \ taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness,...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 lapas
...to be made as a condition of the continued use or possession for the purpose of trade or business of property to which the taxpayer has not taken, or is not taking title or in which he has no equity, (b) All interest paid or accrued within the taxable year on indebtedness,...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 2. sējums

United States - 1920 - 1054 lapas
...be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity ; (2) All interest paid or accrued within the taxable year on indebtedness,...
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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - 1920 - 112 lapas
...made as a condition to the continued use or possession, for the purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest ;paid or accrued within the taxable year on indebtedness,...
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