Show I I Income Tax I 4 4 I X N 21 Tes paid or ace accrued rued the taxable year yar are lire deductible a limitations proscribed by the revs reve revenue nue hue act of or 1124 Such Items Hems In Include In- In Include clude elude taxes on personal persona propel ty and an real estate business or of r called So-called So taxes as assessed as- as local benefits such as street paving or drainage which tend to Increase value aluc of the prop prop- property property property erty assessed am aio alo a not deductible since they ate nie al e considered as con constituting the cot cost of ot a l permanent the lIme td i Income may not bo be b deducted Other federal ei are deductible Exom pi pigs s of l occupational taxes are taxes lax on Ill pm of shooting hooting galleries pool rooms bowling alleys aleys biO blo- bic bickers leers kers and stock k brokers the Iho fed fad estate tax 1 is 18 deductible front rom the ero gross Iros Income of the estate 0 ot f a decedent In la ascertaining tIme the net laconic of ot the estate sUbject to tax Postage Is not a tax U 11 I Is a pay payment pa- pa for a service nervier It Is not an al allowable at- at losable lo deduction as a tee tax or oth- oth otherwiSe to a person not engaged In in business To a person perron engaged In business It IH is an Allowable able deduc- deduc llon lion ion a n as a 11 business expense Taxes Tax paid br bra h by a tenant to 10 o or or ora ori a 1 landlord for business property constitute additional rent and ant antnay nay may mayhe mayl nayl he l deducted as an such uch To the tho th land land- landlord such Ruch pa ment constitute con tax tax- taxable tax taxable able ablo Income lo J 1 axes paid by-a by ten ten- tenant tenant ten tenant ant to or for tor a landlord fur for prop Prop- property erty arty by the tho tenant aa as a rul rest rest- r l-dence l dence are not deductible In this case rase e they constitute a D liv Jh living Its Its- ing expense to Iho tho Ui tenant In fl case Lase It If the landlord Include includes the amount o of at such uch taxes In hig lite grol grosi gro lIncome income ha he may alo take a os as a d de- de du the h same lane amount for or taxes paid If JIO er the taxes paid laId b by a tenant include an amount for tor tora fora ork a local benEr ben Il t th lip I d must t include lor It do such amount In luis hIs gross groM Inc income And cannot tike tAke any deductIon th rt or ft p |