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" ... in connection with his professional work (his place of business being elsewhere), no part of the rent is deductible as a business expense. If, however, he uses part of the house for his office, such portion of the rent as is properly attributable... "
The Journal of the Michigan State Medical Society - Side 64
1921
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The Medical World, Bind 38–39

1920 - 1028 sider
...there clients, patients or callers In connection with his professional work, no part of the rent at his home is deductible. If, however, he uses part of the house for his office, such portion of the rent properly attributable to such office is deductible. Bod Debts. The uncollectible bills of professional...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 sider
...work (his place of business being elsewhere), no part of the rent is deductible as a business expense. If, however, he uses part of the house for his office,...rent as is properly attributable to such office is deductible. The father is legally entitled to the services of his minor children, and allowances which...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 sider
...work (his place of business being elsewhere) no part of the rent is deductible as a business expense. If, however, he uses part of the house for his office,...rent as is properly attributable to such office is deductible. Where a leasehold is acquired for a specified sum, the purchaser may take as a deduction...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 sider
...work (his place of business being elsewhere) no part of the rent is deductible as a business expense. If, however, he uses part of the house for his office,...rent as is properly attributable to such office is deductible. Where a leasehold is acquired for a specified sum, the purchaser may take as a deduction...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 sider
...have consideration in some form so as to take them out of the class of gratuities. See Chapter 22. of the house for his office, such portion of the rent as is property attributable to such office is deductible. The father is legally entitled to the services...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 sider
...work (his place of business being sewhere), no part of the rent is deductible as a business expense. . however, he uses part of the house for his office, such portion the rent as is properly attributable to such office is deductible. le father is legally entitled to...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 sider
...work {his place of business being elsewhere), no part of the rent is deductible as a business expense. If. however, he uses part of the house for his office,...rent as is properly attributable to such office is deductible. Where the father is legally entitled to the services of his minor children, any allowances...
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Cases on Federal Taxation, Bind 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 sider
...(his place of business being elsewhere) , no part of the rent is deductible as a business expense. If, however, he uses part of the house for his office,...rent as is properly attributable to such office is deductible. Where the father is legally entitled to the services of his minor children, any allowances...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 sider
...work (his place of business being elsewhere), no part of the rent is deductible as a business expense. If, however, he uses part of the house for his office,...rent as is properly attributable to such office is deductible (Art. 291.) The above regulation, refusing to permit the deduction of a portion of the rent...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1320 sider
...part of the rent is deductible as a business expense. If, however, he uses part of the house for bis office, such portion of the rent as is properly attributable to such office is deductible (Art. 291.) The above ruling, refusing to permit the deduction of a portion of the rent...
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