...personal services actually rendered, and including 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 In which the taxpayer has no equity or title or is not taking title. 2. All interest paid or accrued...

...personal services actually rendered, and including 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 whidh the taxpayer has not taken or is not taking title or in which he has no equity. 2. All interest...

...(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance...to the continued use or possession, for purposes of trade or business, of property to which the taxpayer has not taken or is not taking title or in which...

...expenses paid or incurred during the taxable year in carrying on any trade or business, including . . . traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business, . . . (11) Contributions or gifts made within the taxable year to or for the use of . . ....

...and benefit is the provision contained in section 214, permitting the deduction from gross income of traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business. The practice of the Bureau of Internal Revenue under the "Revenue Act of 1918 was to allow...

...(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance...pursuit of a trade or business; and rentals or other payr.ioats (c) In the case of nonresident alien individuals, gross income includes only the gross income...

...salaries, etc., should be fully explained in Schedule F, page 2 of the return, or in an attached statement. Traveling expenses (including the entire amount expended...while away from home in the pursuit of a trade or business are deductible. 14. INCOME FROM PARTNERSHIPS, FIDUCIARIES, ETC. n the profits of a partnership...

...(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance...a trade or business; and rentals or other payments (c) In the case of nonresident alien individuals, gross income includes only the gross income from...

...such reduction as investment income; the Minister's decision on this question is final and conclusive. Traveling expenses, including the entire amount expended for meals and lodging, while away from nome are deductible if incurred in the pursuit of a trade or business. The traveling expenses of directors...

...his horses at race tracks and at shows. He had conducted these Act of 1924. Act of 1921. Act of 1918. including a reasonable allowance for salaries or other...business; and rentals or other payments required to be made as a condi- • tion to the continued use or possession, for purposes of the trade or business,...