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" 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... "
Cases Decided in the Court of Claims of the United States - Page 156
by United States. Court of Claims - 1941
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Statutes of the United States of America

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...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

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...
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Federal Income Tax Problems --1922

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...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

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...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

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...
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Comparison of the Revenue Acts of 1918 and 1921

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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

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...
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Laws of the State of Mississippi

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...
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Accounting Principles Underlying Federal Income Taxes: 1924

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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