 | Robert Hiester Montgomery - 1927 - 1510 páginas
...expiration. (CB IV-2, 78; IT 2199.) Rentals (i) .... 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; Sometimes the rental charge is increased by expenditures not included in the cash payments to the landlord.... | |
 | Robert Hiester Montgomery - 1919 - 1016 páginas
...material and supplies has not been taken into account in determining the net income for any previous year. possession, for purposes of the trade or business,...is not taking title or in which he has no equity;' Section 234. [Corporations], (a) That in computing the net income of a corporation subject to the tax... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...home in the pursuit of a trade or business ; and rentals or other pay mi-ills 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. ART. 121. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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. ART. 121. Business expenses.—Business expenses deductible from gross income include the ordinary... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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. AHT. 23(a)-1. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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. (b) INTEREST. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness... | |
 | United States. Internal Revenue Service - 1936 - 604 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. ART. 23(a)-l. Business expenses. — Business expenses deductible from gross income include the ordinary... | |
 | United States. Tax Court - 1950 - 1992 páginas
...borne in the pursuit of a trade or business ; and rtnals or other payments required to be made as a condition to the continued use or possession, for...of the trade or business, of property to which the aipajer has not taken or is not taking title or in which he has no equity. • ••***• |C) XON-TBADK... | |
 | United States. Tax Court - 1981 - 1236 páginas
...years under the provisions of section 162(aX3) as 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 Railway, L & A, NBRD, Carthage, and Lindgren were not taking title or in which they had no equity.... | |
 | United States. Tax Court - 1979 - 1248 páginas
...incurred during the taxable year in carrying on any trade or business, including— • •**•*• (3) rentals or other payments required to be made...is not taking title or in which he has no equity. Supp. 584 (NDNY 1962); Miles v. Commissioner, 41 TC 165 (1963). Such cases are inapposite because,... | |
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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. 
