 | United States. Tax Court - 1974 - 918 sider
...reversionary interest, and under the plain words of the statute a taxpayer can deduct rent only if paid for ''property to which the taxpayer has not taken or is not taking title or in which he has no equity."3 (Emphasis added.) The question is whether petitioner's owner-ship of a reversionary interest... | |
 | 1967 - 682 sider
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States. Tax Court - 1977 - 1216 sider
...business including: (3) rentals or other payments required to be made as a condition to the continued possession, for purposes of the trade or business,...is not taking title or in which he has no equity. As in the case of salary or compensation, section 162(a)(3) does not specifically limit deductions... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 768 sider
...actually rendered ; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or...taking title or in which he has no equity. ***** (2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - 1972 - 1564 sider
...§162(a), "There shall be allowed as a deduction ... (3) 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 taxpayer has not taken or is not taking title or in which he bat no equity." (Emphasis added.) M 6... | |
 | Philippines - 1990 - 620 sider
...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... | |
 | United States. Congress. Senate - 2000 - 1220 sider
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States - 2003 - 992 sider
...home in the pursuit of a trade or business; and (3) 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. For purposes of the preceding sentence, the place of residence of a Member of Congress (including any... | |
 | United States - 1939 - 780 sider
...actually rendered; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or...not taking title or in which he has no equity. (2) CORPORATE CHARITABLE CONTRIBUTIONS. — No deduction shall be allowable under paragraph (1) to a corporation... | |
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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. 
