 | United States. Tax Court - Law reports, digests, etc - 1950 - 1992 pages
...services actually reidered; traveling expenses (including the entire amount expended for meals tad lodging) while away from home in the pursuit of a...business; and rentals or other payments required to be made as a condition to the continued use "t possession, for purposes of the trade or business, of property... | |
 | United States. Tax Court - Law reports, digests, etc - 1969 - 1116 pages
...business, Including — • ••••• • (3) rentals or other payments required to be made as a U V \r QQ)%p + #+% .ɀĮ @eF 5 墍 --"5 ] '2 Ȧ4 |0 |< kL$ C6 m 4X {ϗ tbe taxpayer has not taken or Is not taking title or In which he has no equity. SEC. 167. DEPRECIATION.... | |
 | United States. Internal Revenue Service - Internal revenue - 1978 - 630 pages
...law Under present law, an individual is allowed a deduction for traveling expenses (including amounts A *V !\( p D FQ c business (sec. 162(a)). These expenses are deductible only if they are reasonable and necessary in... | |
 | United States. Tax Court - Taxation - 1970 - 1856 pages
...in carrying on any trade or business, including — * * * (2) traveling expenses (including amounts expended for meals and lodging * * * ) while away from home in the pursuit of a trade or business." he did make these assertions and since it was apparent that the expenses incident to the... | |
 | United States. Tax Court - Taxation - 1950 - 1144 pages
...rendered : traveling penses (Including the entire amount expended for meals and lodging) while away home in the pursuit of a trade or business ; and rentals or other payments required to made as a condition to the continued use or possession, for purposes of the trade c»*" business, of... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1974
...taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging) while away from home in the pursuit of a trade or business. Section 262 provides, with exceptions not here material, that no deduction shall be allowed... | |
 | United States. Tax Court - Law reports, digests, etc - 1951 - 1074 pages
...on the taxpayer's business. The deduction includes "rents or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property." The rentals payable to the owners of the property were required to be made as a condition to the continued... | |
 | United States. Internal Revenue Service - Internal revenue - 1979 - 644 pages
...taxable year in carrying on any trade or business, including traveling expenses (including amounts expended for meals and lodging) while away from home in the pursuit of a trade or business. Section 262 provides, with exceptions not here material, that no deduction shall be allowed... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1965 - 1150 pages
...1954 as contributions for the use of the United States. Such contributions may include out-ofpocket expenses, including the entire amount expended for meals and lodging while away from home, incurred by members of the Committees directly in connection with and solely attributable to the formation... | |
 | United States. Tax Court - Law reports, digests, etc - 1968 - 1080 pages
...services actually rendered ; (2) traveling expenses (including the entire amount expended for inenls and lodging) while away from home in the pursuit of a trade or business; * * * The burden of proof is upon the petitioner with regard to each of the above expenses.... | |
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Rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or Is not taking title or In which he has no equity. 
