 | Law reports, digests, etc - 1926 - 1144 pages
...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 which the taxpayer has not taken, and is not taking, title, or in which he has no equity. A greater part of the money expended was undoubtedly... | |
 | War revenue law of 1920 - 1920 - 36 pages
...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... | |
 | New York (State) - Taxation - 1921 - 324 pages
...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... | |
 | United States - Law - 1922 - 756 pages
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses...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... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...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... | |
 | Modern Language Association of America - Philology, Modern - 1922 - 1032 pages
...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 . . .... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses...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... | |
 | Thomas Theodore Goff - Business mathematics - 1923 - 344 pages
...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... | |
 | United States - Finance - 1924 - 260 pages
...carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered; traveling expenses...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... | |
 | United States - 1941 - 1450 pages
...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... | |
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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. 
