 | United States. Court of Claims - 1948 - 886 páginas
...798, 819) whicn provides for the allowance as deductions of nontrade or nonbusiness expenses paid or incurred for the production or collection of income, or for the management, conservation or maintenance of property held for the production of income, where taxpayer and the Commissioner of Internal... | |
 | 1951 - 984 páginas
...excise and stamp taxes are deductible only if paid or incurred in carrying on a trade or business, or In the production or collection of income, or for the management, conservation, or maintenance at property held for the production of income. Do not include taxe« assessed against local... | |
 | 1939 - 1522 páginas
...incurred during the taxable year in carrying on any trade or business, or, in the case of an individual, eted;" liquidating corporation or by the shareholder. (E) Noncorporate shareholder maintenance of property held for the production of income. (See §29.23 (a)-l.) [TD 5371, May 11, 1944,... | |
 | United States - 1953 - 1744 páginas
...of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income. (b) Interest. All interest paid or accrued... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1328 páginas
...case of an individual all the ordinary and necessary expenses paid or incurred during a taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income, are deductible in ascertaining the net income.... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1942 - 1386 páginas
...case of an individual all the ordinary and necessary expenses paid or incurred during a taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income, are deductible in ascertaining the net income.... | |
 | United States. Tax Court - 1943 - 1262 páginas
...engaged in a trade or business would not deny him the benefit of a deduction for expenses "paid * * * for the production or collection of income, or for the management, conservation or maintenance of property held for the production of income." However, we have no doubt 'that it was... | |
 | United States. Supreme Court - 1945 - 446 páginas
...of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.*' Prior to the enactment of this section,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...of an individual, all the ordinary and necessary expenses paid nr incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income. Sec. 23 (a), IRC, supra, amended by Sec.... | |
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NON-TRADE OR NON-BUSINESS EXPENSES. — In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property... 
