... 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 United States Tax Court - Página 22por United States. Tax Court - 1973Visualização integral - Acerca deste livro
| United States. Court of Claims, Audrey Bernhardt - 1952 - 936 páginas
...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,... | |
| Alabama - 1919 - 1476 páginas
...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,... | |
| New York (N.Y.). Tax Commission - 1919 - 106 páginas
...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... | |
| George Edwin Holmes - 1919 - 1048 páginas
...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,... | |
| Guaranty Trust Company of New York - 1919 - 664 páginas
...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... | |
| National City Company, United States - 1919 - 104 páginas
...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,... | |
| Harris, Forbes & co., New York - 1919 - 164 páginas
...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,... | |
| Henry Montefiore Powell - 1919 - 708 páginas
...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... | |
| United States - 1920 - 1052 páginas
...be made as a condition to the continued use or possession, for purposes of the trade or business, of eventy-five per centum, will make up such amount as will be just co or in which he has no equity; or iccrutd P*'d (-) -^ interest paid or accrued within the taxable year... | |
| United States. Bureau of Internal Revenue - 1920 - 346 páginas
...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; * * * ART. 101. Business expenses. — Business expenses, whether subtrac... | |
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