| United States - 2003 - 992 páginas
...this section. PROVISIONS AFFECTING SOCIAL SECURITY PROGRAMS 323 SEC. 162. TRADE OR BUSINESS EXPENSES. (a) IN GENERAL. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including... | |
| Gary W. Carter - 2003 - 286 páginas
...deducibility. It is IRC Section 162. Here is the pertinent part: Sec. 162. Trade or Business Expenses. (a) In General — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, ....... | |
| United States - 1939 - 780 páginas
...a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including the entire amount expended...while away from 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... | |
| Gary W. Carter - 2006 - 306 páginas
...deducibility. It is IRC Section 162. Here is the pertinent part: Sec. 162. Trade or Business Expenses. (a) In General — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, ....... | |
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