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" ... 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 Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Stranica 28
napisao/la United States. Supreme Court - 1958
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Cases Decided in the United States Court of Claims ... with ..., Opseg 138

United States. Court of Claims, Audrey Bernhardt - 1958 - Broj stranica: 966
...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. In the ease of any sports program conducted for the benefit of the American National Red Cross, expenses...
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Cases Decided in the United States Court of Claims ... with ..., Opseg 131

United States. Court of Claims, Audrey Bernhardt - 1955 - Broj stranica: 908
...any trade or business, Including a reasonable allowance for * * • payments required to be made as a condition to the continued use or possession, for...trade or business, of property to which the taxpayer ba! not taken or Is not takIng title or In which he has no equity. Opinion of the Court a transfer...
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The Federal Reporter

1926 - Broj stranica: 1144
...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 which the taxpayer has not taken, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly...
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Official Gazette, Opseg 82,Izd. 30-32

Philippines - 1986 - Broj stranica: 492
...be made as a condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has...is not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - Broj stranica: 1304
...personal services actually rendered, and including rentals or other payments required to be made as a X1s, equity.8 Section 234. [Corporations.] (a) That in computing the net "See page 549. [Former Procedure]...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - Broj stranica: 106
...personal services actually rendered, and including 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. In the case of a resident of the state such a proportion of the total interest paid or accrued during...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - Broj stranica: 664
...personal services actually rendered, and including 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; (3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the United States,...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - Broj stranica: 104
...personal services actually rendered, and including 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. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - Broj stranica: 708
...personal services actually rendered, and including 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. (Source: Fed. Rev. Act 1918 — § 214, ol. For meaning of "paid" and "paid or incurred" see § 350-6....
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - Broj stranica: 1052
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...taken or is not taking title or in which he has no equity.9 BUILDINGS USED FOR RENTAL PURPOSES. A landlord may claim as an expense any amounts expended...
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