 | Kentucky - Law - 1948 - 692 pages
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 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...expense under section 23(a)(l)(A) of the 1939 Internal Revenue Code, which provides in part, as follows : In General. — All the ordinary and necessary expenses...including a reasonable allowance for salaries or other compensation for personal services actually rendered; * * *. We agree with defendant's contention.... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 908 pages
...gross Income. In computing net Income there nhali be allowed as deductions: (a) Expenses. (1) Trade or business expenses. (A) In general. All the ordinary...trade or business, Including a reasonable allowance for * * • payments required to be made as a condition to the continued use or possession, for purposes... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...deductions: "(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...compensation for personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession... | |
 | United States. Court of Claims - Law reports, digests, etc - 1936 - 940 pages
...deduction for " all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, * * *." The reasonableness of the compensation... | |
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All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered... 
