 | United States. Court of Claims, Audrey Bernhardt - 1950
...shall be allowed as deductions, "In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income."... | |
 | United States - 1953
...Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 2376 pages
...deduction in computing net income : In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income or for the management, conservation, or maintenance of property held for the production of income.... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942
...deduction in computing net income: In the ease of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income or for the management, conservation, or maintenance of property held for the production of income.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...OR NON-BUSINESS EXPENSES. — In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.... | |
 | United States, Walter Elbert Barton - 1944 - 1242 pages
...or non-business expenses. — In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...OR NON-BUSINESS EXPENSES. — In the case of an individual, all the ordinary and necessary expenses paid, or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...OR NON-BUSINESS EXPENSES. — In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.... | |
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Code provides that in the case of an individual, there is allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income; for the management, conservation, or maintenance... 
