Advertisement expenditure in souvenirs admissible if wholly and exclusively for business; disguised donations treated as inadmissible, possible charity relief.

Expenditure on advertisements in souvenirs is allowable in full if laid out wholly and exclusively for business. Rule 6B does not bar such allowance so long as the business-purpose test is met. Payments that are donations in the guise of advertisement expenses are inadmissible as business deductions but may be considered for relief under the statutory provisions governing charitable donations if they satisfy those conditions.

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