...rentals or other payments required to be made as a condition to the continued use or possession, (or purposes of the trade or business, of property to...or is not taking title or in which he has no equity ; * * * ART. 101. Business expenses.— Business expenses, whether subtracted from total receipts in...

...rentals or other payments required to be made as a condition to the continued use or possession, for the purposes of the trade or business, of property to...or is not taking title or in which he has no equity ; (b) All interest paid during the income year on indebtedness incurred in connection with the trade...

...rentals or other payments required to be made as a condition to the continued use or possession, for the purposes of the trade or business, of property to...or is not taking title or in which he has no equity : (b) All interest paid during the income year on indebtedness ; (c) Taxes paid or accrued within the...

...personal services actually rendered, and including 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 whidh the taxpayer has not taken or is not taking title or in which he has no equity. 2. All interest...

...trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including...is not taking title or in which he has no equity; (3) Taxes paid or accrued within the taxable year except (a) income, warprofits, and excess-profits...

...trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including...to the continued use or possession, for purposes of trade or business, of property to which the taxpayer has not taken or is not taking title or in which...

...expenses paid or incurred during the taxable year in carrying on any trade or business, including . . . traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business, . . . (11) Contributions or gifts made within the taxable year to or for the use of . . ....

...and benefit is the provision contained in section 214, permitting the deduction from gross income of traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business. The practice of the Bureau of Internal Revenue under the "Revenue Act of 1918 was to allow...

...required to be made as a condition of the continued use or possession, for the purpose of the trade of property to which the taxpayer has not taken, or...is not taking title, or in which he has no equity . . . $. 4. All interest paid during the income year on indebtedness, except interest on obligations...

...trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses (including...pursuit of a trade or business; and rentals or other payr.ioats (c) In the case of nonresident alien individuals, gross income includes only the gross income...