| United States - 1921 - 642 pages
...the United 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 can not definitely be allocated to some item or class... | |
| United States - 1922 - 1028 pages
...other like property; and (d) From the items of gross income specified in subdivision (c) there shnll be deducted the expenses, losses, and other deductions...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
| United States - 1922 - 756 pages
...the United 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 can not definitely be allocated to some item or class... | |
| Emerson Emanuel Rossmoore - 1922 - 592 pages
...charges. REFERENCE : Sec. 217 (b) : "From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other...deductions properly apportioned or allocated thereto. . . . The remainder, if any, shall be included in full as net income from sources within the United... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 pages
...the United 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 can not definitely be allocated to some item or class... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...the United 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 can not definitely be allocated to some item or class... | |
| United States - 1924 - 260 pages
...(d) From the items of gross income specified in subdivision (c) there shall be deducted the expenses, and other deductions properly apportioned or allocated...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...allocated to sources within the United States, there shall be deducted therefrom, in computing net income, the expenses, losses, and other deductions properly...apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which can not definitely be allocated to some item or class... | |
| Mississippi - 1924 - 828 pages
...be included in full as net income from sources within the stateCHAPTER 132 STATE OF MISSISSIPPI 147 apportioned or allocated thereto, and a ratable part...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income; and the portion of such taxable... | |
| Eric Louis Kohler - 1924 - 514 pages
...the United 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 can not definitely be allocated to some item or class... | |
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