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" First. All the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property;... "
Cases Decided in the Court of Claims of the United States - Page 180
by United States. Court of Claims - 1929
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The Income Tax Law of the United States of America: Analyzed and Clarified

Albert Henry Walker - Corporations - 1913 - 126 pages
...stock company or association, or insurance company, receivejd within the year from all sources, (first) all the ordinary and necessary expenses paid within...the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued...
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The Income Tax Law of 1913 Explained: With the Regulations of the Treasury ...

George Fox Tucker - Income tax - 1913 - 292 pages
...jointstock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses paid within...the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued...
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The Federal Income Tax Law: With Summary and Explanatory Notes

Old Colony Trust Company (Boston, Mass.) - 1913 - 64 pages
...within the year from all sources, ™lnin3 (first) all the ordinary and necessary expenses paid ncome within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued...
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Law and Regulations Relative to the Tax on Income of Individuals ...

United States - Corporations - 1914 - 132 pages
...joint-stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses paid within...the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued...
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Commercial Law: A Treatise for Business Men on the Law Applicable to ...

Charles William Gerstenberg, Thomas Welburn Hughes - Commercial law - 1914 - 574 pages
...joint-stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses paid within...the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - Law - 1914 - 1382 pages
...joint-stock company or association, or insurance company, received within- the year from all sources, (first) all the ordinary and necessary expenses paid within...the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued...
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Statutes of the United States of America

United States - Law - 1914 - 592 pages
...association, or insurance company, received within the year from Business expenses. ft jj sourceS) (first) all the ordinary and necessary expenses paid within...the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 10

United States - Law - 1914 - 962 pages
...joint-stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses paid within...the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued...
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California Red Book: Hillyers̓ Legal Manual, 1914

Curtis Hillyer - Civil procedure - 1914 - 1628 pages
...joint-stock company or association, or insurance company, received within the year from all sources (first) 5151 properties, including rentals or other payments required to be made as a condition to the continued...
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An Analysis and Interpretation of the Federal Income Tax Law

Henry M. Foote, Robert John Tracewell - Income tax - 1914 - 88 pages
...allowances in order to ascertain net taxable income as stated in subdivision (b) of Paragraph G: First— All the ordinary and necessary expenses paid within the year in the maintenance and operation of its properties and business, including rentals and other payments required to be made as a condition to...
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