| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...reasonable allowance as compensation for the personal services a-ctually rendered. In the ease of ;• taxpayer engaged in a trade or business in which both personal services anil capital are material income producing factors, a reasonable allowance aa compensation for the... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
| United States - Finance - 1928 - 268 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
| United States - Law - 1928 - 1164 pages
...profits rather than a reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business...which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
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