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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. "
Senate Manual Containing the Standing Rules, Orders, Laws, and Resolutions ... - Página 434
por United States. Congress. Senate - 1976
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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - 1920 - 112 páginas
...rentals or other payments required to be made as a condition to the continued use or possession, for the purposes of the trade or business, of property to...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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Laws of the State of New York, Volumen2

New York (State) - 1921 - 1090 páginas
...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. 2. All interest paid or accrued during the taxable year on indebtedness. 3. Taxes other than income...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 páginas
...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; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 páginas
...home in the pursuit of a trade or business; and 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." There is a deduction here not before given to persons traveling on business. 75 "(2) All interest paid...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 páginas
...rentals or other payments required to be made as a condition to the continued use or possession, (or purposes of the trade or business, of property to...or is not taking title or in which he has no equity ; * * * ART. 101. Business expenses.— Business expenses, whether subtracted from total receipts in...
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State Taxation of Personal Incomes

Alzada Comstock - 1921 - 258 páginas
...rentals or other payments required to be made as a condition to the continued use or possession, for the purposes of the trade or business, of property to...or is not taking title or in which he has no equity : (b) All interest paid during the income year on indebtedness ; (c) Taxes paid or accrued within the...
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Drafts of Personal Income and Business Income Tax Acts

National Tax Association - 1921 - 76 páginas
...rentals or other payments required to be made as a condition to the continued use or possession, for the purposes of the trade or business, of property to...or is not taking title or in which he has no equity ; (b) All interest paid during the income year on indebtedness incurred in connection with the trade...
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Report to the Constitutional Convention

Louisiana (State). Assessment and Taxation Commission - 1921 - 294 páginas
...rentals or other payments required to be made as a condition to the continued use or possession, for the purposes of the trade or business, of property to...is not taking title or in which he has no equity; (b) All interest paid during the income year on indebtedness incurred in connection with the trade...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 páginas
...carrying on any trade or business, (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." In. Bui. 35-21-1794; 0. D. 1014, the Bureau ruled that where "by the terms of the lease the lessee...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 páginas
...other payments required to be made as a condition to the continued use or possession, for purposes of trade or business, of property to which the taxpayer...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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