 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to some items or class of gross income; and the portion of such net income attributable to sources within the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to some items or class of gross income ; and the portion of such net income attributable to sources within... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...the expenses, losses and other deductions properly apportioned or allocated thereto, and a rateable part of any expenses, losses or other deductions which cannot definitely be allocated to some item of gross income. The remainder is treated in full as net income from sources without the United States.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...computed by deducting the expenses; losses, or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses; or other deductions which cannot definitely be allocated to some items./ or class of gross income ; and the portion of such net income attributable to sources within... | |
 | 1924 - 1040 pages
...expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part oí o honesty and decency in politics. Elections arc public affairs co groas income. The remainder, it any', shall bo included in full as net income from sources within the... | |
 | 1941 - 1688 pages
...United States, the expenses, losses, or other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions...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
...computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and Items or class of gross Income; and the portion of such net Income attributable to sources within the... | |
 | 1939 - 720 pages
...computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some Items or class of gross Income; and the portion of such net income attributable to sources within the... | |
 | United States. Tax Court - 1967 - 786 pages
...expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which cannot...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... | |
 | 1961 - 636 pages
...United States, the expenses, losses, or other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions...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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... a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income... 
