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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; traveling expenses (including... "
The Code of Federal Regulations of the United States of America Having ... - Page 102
1939
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Cases Decided in the United States Court of Claims ... with ..., Volume 122

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1952
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation tor personal services actually rendered : traveling expenses...is not taking title or In which he has no equity. 423 Opinion of the Court ticular taxpayer affected. Commissioner v. Heimnger, 320 US 467. The type...
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958
...a reasonable allowance for salaries or other compensation for personal services actually endered ; traveling expenses (including the entire amount expended...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 ..., Volume 131

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955
...Code. The plaintiff first points out that reasonable 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, are specifically allowed under section 23 (a) (1) (A) as an ordinary and necessary expense. Plaintiff...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920
...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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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - Corporations - 1919 - 400 pages
...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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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - Canada - 1919 - 30 pages
...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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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Office of Internal Revenue - Excess profits tax - 1920 - 335 pages
...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; * * * ART. 101. Business expenses. — Business expenses, whether subtrac from total receipts in computing...
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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - Law - 1920
...personal services actually rendered, and including rentals or other payments required to be made as a condition to the continued use or possession, for...or 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...
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Public Accounting and Auditing...

John F. Sherwood - Accounting - 1920
...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." Repairs. (Art. 103. Reg. No. 45, 1918.) "The cost of incidental repairs which neither materially add...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920
...personal services actually rendered, and including rentals or other payments required to be made a^ 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...
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