...Service for corporations reporting advertising as a tax deduction. It states: "advertising (expenditures) must be ordinary and necessary and bear a reasonable relation to the business activities in which the corporation is engaged." The Internal Revenue Service recognizes advertising costs as comprising two...

...size of the company or to the amount of its advertising in the other American republics in the past and bear a reasonable relation to the business activities in which the enterprise is engaged, are considered ordinary and necessary under existing conditions and are deductible for Federal income...

...size of the company or to the amount of its advertising in the other American republics in the past and bear a reasonable relation to the business activities in which the enterprise is engaged, are considered ord'nary and necessary under existing conditions and are deductible for Federal income...

...the company or to the amount of its advertising in the other American republics in the past and b:jar a reasonable relation to the business activities in which the enterprise is engaged, are considered ord'nary and necessary under existing conditions and are deductible for Federal income...

...in a statement issued on September 29, 1942, as follows: To be deductible, advertising expenditures must be ordinary and necessary and bear a reasonable...legitimate business expense so long as it is not carried to an unreasonable extent or does not become an attempt to avoid proper tax payments. The Bureau realizes...

...dated September 29, 1942, by Commissioner Guy T. Helvering: "To be deductible, advertising expenditures must be ordinary and necessary and bear a reasonable...legitimate business expense so long as it is not carried to an unreasonable extent or does not become an attempt to avoid proper tax payments. "The Bureau realizes...

...advertising expenses for tax purposes. He stated, in part: "To be deductible, advertising expenditures must be ordinary and necessary and bear a reasonable...legitimate business expense so long as it is not carried to an unreasonable extent or does not become an attempt to avoid proper tax payments.... Reasonable...

...a statement issued on September 20, 1042, as follows : "To be deductible, advertising expenditures must be ordinary and necessary and bear a reasonable...the business activities In which the enterprise is enjriged. The Bureau recognizes that advertising is a necessary and legitimate business expense so...

...iyar production. "The test of whether expenditures for advertising are reasonable is whether they are ordinary and necessary and bear a reasonable relation...business activities in which the enterprise is engaged. In making this test of roasonablenesii, consideration is given to the amount spent for institutional...

...war production. "The test of whether expenditures for advertising are reasonable is whether they are ordinary and necessary and bear a reasonable relation...business activities in which the enterprise is engaged. In making this test of reasonableness, consideration is given to the amount spent for institutional...