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PrefixNamespace IRI
isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
provhttp://www.w3.org/ns/prov#
xsdhhttp://www.w3.org/2001/XMLSchema#
n4cornell.
Subject Item
isa:2874199
rdf:type
prov:Entity
prov:value
Expenses and depreciation applicable to property of the taxpayer The aggregate of the deductions allowed under section 162 (relating to trade or business expenses) and section 167 (relating to depreciation), which are allocable to the operation and maintenance of property owned or operated by the corporation, shall be allowed only in an amount equal to the rent or other compensation received for t
prov:wasQuotedFrom
n4:edu
Subject Item
isap:314279946
prov:wasDerivedFrom
isa:2874199