 | United States. Internal Revenue Service - 1924 - 396 pages
...amounts received as compensation for personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal...and capital are material income-producing factors, a reasonable allowance in compensation for the personal services actually rendered by the taxpayer... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...taxpayer's capital or property shall be required, but the commissioner shall require each taxpayer c. de n! <a deor., I, 23: G \(Juod enim omnium gentiu generumque hominibus ita videretur, id satis magnum e and who claims a credit for earned income, to make an affidavit or affirmation stating that the taxpayer's... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | John F. Sherwood - 1925 - 206 pages
...reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in 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 - 1925 - 152 pages
...reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | Eric Louis Kohler - 1927 - 618 pages
...reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in 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 - 1927 - 414 pages
...reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income producing factors, a reasonable allowance as compensation for the personal services actually... | |
 | United States. Board of Tax Appeals - 1928 - 1582 pages
...the case at bar is somewhat obscure. The fair inference to be drawn from them is that where partners are engaged in a trade or business in which both personal...and capital are material income-producing factors, the 20 per cent limitation on the share of the profits which may be considered earned income provided... | |
 | United States - 1928 - 1164 pages
...reasonable allowance as compensation for the personal services actually rendered. In the case of a taxpayer engaged in a trade or business in 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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In the case of a taxpayer engaged in a trade or business in which both personal services and capital are material income-producing factors... 
