... 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. United States Code - Página 1346por United States - 1964Visualização integral - Acerca deste livro
| 1925 - 798 páginas
...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. A taxpayer is entitled to deduct the necessary expenses paid in carrying on his business from his gross... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...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... | |
| Eric Louis Kohler - 1927 - 618 páginas
...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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 páginas
...in that year with respect to any leasehold) as a condition to the continued use or possession, cor purposes of the trade or business, of property to...is not taking title or in which he has no equity. Argument : It is the general experience in the real-estate business that the amount paid out as a commission... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1032 páginas
...in that year Kith respect to any leasehold) as a condition to the continued use or possession, 'or purposes of the trade or business, of property to...is not taking title or in which he has no equity. Argument: It is the general experience in the real-estate business that the amount paid out as a commission... | |
| United States - 1928 - 268 páginas
...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... | |
| United States - 1928 - 1164 páginas
...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... | |
| Robert Hiester Montgomery - 1927 - 1510 páginas
...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.... | |
| Robert Hiester Montgomery - 1919 - 1016 páginas
...material and supplies has not been taken into account in determining the net income for any previous year. possession, for purposes of the trade or business,...is not taking title or in which he has no equity;' Section 234. [Corporations], (a) That in computing the net income of a corporation subject to the tax... | |
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