 | United States - 2004
...former subsection (n) as subsection (o), effective November 11, 2003. PL 83-591 SEC. 162.— Continued (3) rentals or other payments required to be made...Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by... | |
 | 1981 - 870 páginas
...taxable year in carrying on any trade or business, including— (Da reasonable allowance for salaries or other compensation for personal services actually...Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by... | |
 | United States - 1996 - 732 páginas
...regulations as may be necessary or appropriate to carry out the purposes of this section. ****** * SEC. 162. TRADE OR BUSINESS EXPENSES. (a) IN GENERAL. —...Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1972 - 1564 páginas
...Comm'r, 379 F.2d 252 (2d Cir. 1967). «•IRC §162(a), "There shall be allowed as a deduction ... (3) rentals or other payments required to be made...purposes of the trade or business, of property to which taxpayer has not taken or is not taking title or in which he bat no equity." (Emphasis added.) M 6... | |
 | Philippines - 1990 - 620 páginas
...condition to the continued use or possession, for the purpose of the trade-, profession or business, for property to which the taxpayer has not taken or is not taking title or in which he has no equity." Petitioner points out that the Central Bank "has no say in the assessment and collection of internal... | |
 | 1993 - 1066 páginas
...VI.—ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS 474 § 162. Trade or business expenses. 474.1 (a) In general. There shall be allowed as a deduction...Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by... | |
 | 1997 - 1198 páginas
...taxable year in carrying on any trade or business, including— 713 26 USC—INTERNAL REVENUE CODE (1) a reasonable allowance for salaries or other compensation...Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by... | |
 | United States. Congress. Senate - 2000 - 1220 páginas
...trade or business, including— (Da reasonable allowance for salaries or other compensation impersonal otion to amend the Senate rules, in which case the necessary or possession which be represents in Congress shall be considered his home, but amounts expended by... | |
 | United States - 2003 - 992 páginas
...appropriate to carry out the purposes of this section. PROVISIONS AFFECTING SOCIAL SECURITY PROGRAMS 323 SEC. 162. TRADE OR BUSINESS EXPENSES. (a) IN GENERAL. —...Commissioner) within the State, congressional district, or possession which he represents in Congress shall be considered his home, but amounts expended by... | |
 | United States - 1939 - 780 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. (2) CORPORATE CHARITABLE CONTRIBUTIONS. — No deduction shall be allowable under paragraph (1) to... | |
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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. 
