...income there shall be allowed as deductions : * * * 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. Under article 109, which is the regulation pertinent to that provision of the statute that I have just...

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...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...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...

...(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying 0P any trade or business, including a reasonable allowance...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...

...increase the value of the property assessed, and (D) taxes imposed upon the taxpayer upon his interest as including a reasonable allowance for salaries or other...is not taking title or in which he has no equity; SEC. 214. (a) (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...

...compensation for personal services actually rendered are deductible, as well as traveling expenses while away from home in the pursuit of a trade or...is not taking title or in which he has no equity. A taxpayer is entitled to deduct the necessary expenses paid in carrying on his business from his gross...

...professional purposes; expenses of poslorrtduatc study: and ren Is or other payments required to be made as a u } -)C bapaye i Abipone I " For reasons stated below, we believe that a physician is entitled under the revenue act of 1924 to...

...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...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...

...without the United States, see section 119. SEC. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions: (a) Expenses....is not taking title or in which he has no equity. (b) Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...