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" ... (D) Outside salesmen. The deductions allowed by part VI (sec. 161 and following) which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee... "
Balanced Budget Reconciliation Act of 1997: Committee Recommendations as ... - Pagina 189
de United States. Congress. Senate. Committee on the Budget - 1997 - 241 pagini
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United States Code, Volumul 6

United States - 1965 - 1110 pagini
...which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and and if such trade or business is to solicit, away Sec. Page 4989 »71 from the employer's place...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 pagini
...which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and if such trade or business is to solicit, away from the employer's place of business, business for...
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The Code of Federal Regulations of the United States of America

1967 - 676 pagini
...which are attributable to a trade or business carried on by the taxpayer, If such trade or business consists of the performance of services by the taxpayer as an employee and If such trade or business Is to solicit, away from the employer's place of business, business for...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pagini
...which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and if such trade or business is to solicit, away from the employer's place of business, business for...
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General Revenue Revision: Hearings Before the Committee on ..., Volumele 1-2

United States. Congress. House. Committee on Ways and Means - 1953 - 1536 pagini
...by the taxpayer, [if such trade or business does not consist] whether or not such trade or business consists of the performance of services by the taxpayer as an employee ;" If paragraph (1) should be amended as set forth above, then it would also seem to us that paragraphs...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962 - 1090 pagini
...which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and if such trade or business is to solicit, away from the employer's place of business, business for...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1954 - 1182 pagini
...section 22 (n) of the 1939 Code, inasmuch as such tax is attributable to a trade or business which consists of the "performance of services by the taxpayer as an employee." But the tax imposed on the net profits of a business or profession operated as a sole proprietorship...
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Technical Amendments to Internal Revenue Code: Hearings Before a ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Committee on Ways and Means. Subcommittee on Internal Revenue Taxation - 1956 - 522 pagini
...which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and if a substantial part of such trade or business is to solicit or conserve, away from the employer's...
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Technical Amendments to Internal Revenue Code: Hearings Before a ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. House. Committee on Ways and Means. Subcommittee on Internal Revenue Taxation - 1956 - 520 pagini
...which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and if a substantial part of such trade or business is to solicit or conserve, away from the employer's...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pagini
...which are attributable to a trade or business carried on by the taxpayer, if such trade or business consists of the performance of services by the taxpayer as an employee and if such trade or business is to solicit, away from the employer's place of business, business for...
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