 | United States - 1928 - 1164 lapas
...home in the pursuit of a trade or business ; and rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity; Interest paid or accrued during taxable year; exception. (2) All interest paid or accrued within the... | |
 | United States - 1928 - 268 lapas
...home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. DEDUCTIONS ALLOWED CORPORATIONS SEC. 234. (a) In computing the net income of a corporation subject... | |
 | Robert Hiester Montgomery - 1919 - 1016 lapas
...taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
 | Robert Hiester Montgomery - 1927 - 1510 lapas
...expiration. (CB IV-2, 78; IT 2199.) Rentals (i) .... rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity; Sometimes the rental charge is increased by expenditures not included in the cash payments to the landlord.... | |
 | United States. Board of Tax Appeals - 1930 - 1554 lapas
...taxable year in carrying on any trails or business, Including a reasonable allowance for salaries or other compensation for personal services actually...is not taking title or in which he has no equity. and section 214(a)(2), Kevenue Act of 1921, which, for present purposes is similar. (413) MARION STONE... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...home in the pursuit of a trade or business ; and rentals or other pay mi-ills required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. ART. 121. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. ART. 121. Business expenses.—Business expenses deductible from gross income include the ordinary... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. AHT. 23(a)-1. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...home in the pursuit of a trade or business ; and rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. ART. 23(a)-l. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...home in the pursuit of a trade or business ; and rentals or other payments required to be made as a condition to the continued use or possession, for...is not taking title or in which he has no equity. (b) INTEREST. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
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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... 
