 If a leasehold is acquired for business purposes for a specified sum, the purchaser may take as a deduction in his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord...  Regulations No. 33 (rev.) - Page 18by United States. Internal Revenue Service - 1918 - 199 pagesFull view - About this book
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...consequence. "The covenant is to pay all taxes except betterments." The court held : "The deREGULATION Taxes paid by a tenant to or for a landlord for business property are additional rent arid constitute a deductible item to the tenant and taxable income to the landlord, the amount of the... | |
 | United States. Internal Revenue Service - Income tax - 1916 - 200 pages
...return an aliquot part of such sum, each year, based on the number of years the lease has to run. 114 Rent for residential property. — In the case of...taxable subjects, including tax imposed and paid under the act of October 3, 1917, except war-excess profits, income taxes, and taxes assessed against local... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business...taxable income to the landlord, the amount of the tax being deductible by the latter. The cost of erecting buildings or permanent improvements on ground... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business...taxable income to the landlord, the amount of the tax being deductible by the latter. The cost of erecting buildings or permanent improvements on ground... | |
 | Income tax - 1920 - 188 pages
...his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business...taxable income -to the landlord, the amount of the tax being deductible by the latter. The cost of erecting buildings or permanent improvements on ground... | |
 | Real Estate Board of New York - Income tax - 1920 - 112 pages
...his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business...taxable income to the landlord, the amount of the lax being deductible by the latter. The cost borne by a lessee in erecting buildings or making permanent... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business...tenant and taxable income to, the landlord, the amount pf the itax . . - , .. , , Wi , "if A-«n»* aXL a. AftAM. i. tnAftwffatMj-fV. being deductible by... | |
 | Real Estate Board of New York - Income tax - 1920 - 104 pages
...his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business...additional rent and constitute a deductible item to tht tenant and taxable income to the landlord, the amount of the lax being deductible by the latter.... | |
 | United States. Bureau of Internal Revenue - Income tax - 1921 - 778 pages
...his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business...taxable income to the landlord, the amount of the tax being deductible by the latter. The cost borne by a lessee in erecting buildings or making permanent... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...his return an aliquot part of such sum each year, based on the number of years the lease has to run. Taxes paid by a tenant to or for a landlord for business...taxable income to the landlord, the amount of the tax being deductible by the latter. The cost borne by a lessee in erecting buildings or making permanent... | |
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