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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... "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Halaman 261
oleh United States. Congress. House. Committee on Ways and Means - 1927 - 1014 halaman
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Cases Decided in the United States Court of Claims ... with ..., Volume 131

United States. Court of Claims, Audrey Bernhardt - 1955 - 908 halaman
...allowance for * * • 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 ba! not taken or Is not takIng title or In which he has no equity. Opinion of the Court a transfer...
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The Federal Reporter

1926 - 1144 halaman
...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...
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Official Gazette, Volume 82,Masalah 30-32

Philippines - 1986 - 492 halaman
...be made as a condition to the continued use or possession, for the purpose of the trade, profession or business, of property to which the taxpayer has...is not taking title or in which he has no equity. (2) Expenses allowable to private educational institutions. — In addition to the expenses allowable...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 halaman
...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...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 halaman
...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...is not taking title or in which he has no equity. 63. (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 halaman
...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...is not taking title or in which he has no equity. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 halaman
...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...is not taking title or in which he has no equity; (3) Taxes paid or accrued within the taxable year imposed (a) by the authority of the United States,...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 halaman
...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...is not taking title or in which he has no equity. 2. In the case of a resident of the state such a proportion of the total interest paid or accrued during...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 halaman
...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...taken or is not taking title or in which he has no equity.9 BUILDINGS USED FOR RENTAL PURPOSES. A landlord may claim as an expense any amounts expended...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 halaman
...other payments required to [be made as a condition to the continued use or possession, for purposes fof the trade or business, of property to which the taxpayer...is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred...
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