 States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which cannot definitely...  Federal Energy Administration: Hearings Before a Subcommittee of the ... - Page 237by United States. Congress. House. Committee on Government Operations. Legislation and Military Operations Subcommittee - 1974 - 303 pagesFull view - About this book
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall be treated in full as net income from sources without the United States.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall be included in full as net income from sources within the United States.... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...deductions properly apportioned or allocated thereto, and a rateable part of any expense, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The net income so determined is then divided into halves. One of these halves is then apportioned in... | |
 | 1941 - 1688 pages
...deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. Of the amount of net income so determined, one-half shall be apportioned in accordance with the value... | |
 | 1940 - 1806 pages
...deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or S R0 The remainder, If any, shall be treated In full as net income from sources without the United States.... | |
 | 1939 - 720 pages
...losses, and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses, and other deductions which cannot...be allocated to some Item or class of gross Income. The remainder, if any, shall be Included in full as net Income from sources within the Philippines.... | |
 | United States. Tax Court - 1967 - 786 pages
...deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which cannot definitely be allocated to some Item or class of gross Income. ample, in Commercial Union Assurance Co. v. Commissioner, 144 F. 2d at 996, the Court of Appeals said... | |
 | United States. Court of Claims - 1943 - 908 pages
...referred to provides that : * * * there shall be deducted * * * a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. * * * Article 680 of Regulations 74, authorized, as we have seen, by Section 232, and quoted in the... | |
 | Philippines - 1945 - 1064 pages
...deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall be treated in full as net income from sources without the Philippines.... | |
 | 1961 - 636 pages
...deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. (11) Of the amount of taxable income so determined, one-half shall be apportioned in accordance with... | |
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