 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1958 - 938 pages
...ordinary and necessary business expense.3 This seems to us to be recognition of a 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." 53 Stat. 12, as amended, 56 Stat. 819, 26 USC §23(a)(l)(A). 2 1ll. Rev. Stat., 1945, c. 38, § 336.... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 pages
...reasonable allowance for salaries or other compensation for personal services actually rendered; . . . and rentals or other payments required to be made...is not taking title or in which he has no equity." 53 Stat. 12, as amended, 56 Stat. 819, 26 USO § 23 (a) (1) (A). 1 111. Rev. Stat., 1945, c. 38, §... | |
 | United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...in the pursuit of a trade or business ; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States. Tax Court - Taxation - 1963 - 1190 pages
...basin* Including — • ••••• • (8) rentals or other payments required to be made as a condition to the continued use or possession, for...has not taken or Is not taking title or In which he ban no equity. The sublease between the partnership and the Aylors was a separate and distinct transaction... | |
 | United States. Tax Court - Taxation - 1949 - 1378 pages
...IN GENERAL. — 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. ' SEC. 24. ITEMS NOT DEDUCTIBLE. • • • • • • • • (c) UNPAID EXPENSES AND INTEREST.... | |
 | Archives - 1969 - 1404 pages
...during the taxable year in carrying on any trade or business (except as otherwise provided herein), traveling expenses (including the entire amount expended...is not taking title or in which he has no equity. (2) INTEREST.—All interest paid or accrued, according to the taxpayer's method of accounting, within... | |
 | United States. Tax Court - Taxation - 1945 - 1364 pages
...business, including a reasonable allowance for salaries or other compensation for personal services actully rendered ; traveling expenses (including the entire...taxpayer has not taken or Is not taking title or in which be baa >o equity. The evidence, consisting entirely of the testimony of the taxpayer himself, shows... | |
 | United States. Tax Court - Taxation - 1943 - 1330 pages
...allowance for salaries or other compensation for personal services actually rendered ; traveling expense* (including the entire amount expended for meals and...of property to which the taxpayer has not taken or IB not taking title or in which he has no equity. • •••••• "(2) NON-TBADE OH NON-BUSINESS... | |
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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... 
