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" All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation .for personal services actually rendered... "
Income Tax Procedure - Halaman 536
oleh Robert Hiester Montgomery - 1920
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Cases Decided in the Court of Claims of the United States, Volume 67

United States. Court of Claims - 1929 - 762 halaman
...deductions: "(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...including rentals or other payments required to be made as a condition to the continued use or possession of property Opinion of the Court to which the...
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Cases Decided in the United States Court of Claims ... with ..., Volume 132

United States. Court of Claims, Audrey Bernhardt - 1955 - 936 halaman
...as a deduction, "All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...compensation for personal services actually rendered," and concluded that, "In the circumstances the deductions claimed for compensation of officers and certain...
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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
...any trade or business, Including a reasonable allowance for * * • payments required to be made as a condition to the continued use or possession, for...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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Cases Decided in the Court of Claims of the United States, Volume 80

United States. Court of Claims - 1936 - 940 halaman
...deduction for " all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered, * * *." The reasonableness of the compensation...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 halaman
...deductions : 149. (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 halaman
...deductions: (1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 halaman
...as deductions: (1) All ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable...including rentals or other payments required to be made as a condition to the continued use or possession of property to which the corporation has not...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 halaman
...taxable year in carrying on any trade or business, including a reason, able allowance for salaries or other compensation for personal services [actually...condition to the continued use or possession, for purposes fof the trade or business, of property to which the taxpayer has not \ taken or is not taking title...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 halaman
...INCOME. (Sec. 214). 1. All ordinary and necessary expenses paid or incurred during the taxable year in any trade or business, including a reasonable allowance...rendered, and including rentals or other payments necessary to the continued use or possession for the business or trade of property to which the taxpayer...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 halaman
...as deductions: (a) all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or Business, including a reasonable...services actually rendered, and including rentals and other payments required to be made as a condition of the continued use or possession for the purpose...
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