 In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect...  Pamphlets - Page 97by Irving National Bank, New York - 1920Full view - About this book
 | Philippines - 1986 - 492 pages
...corporation, the deductions for taxes provided in paragraph (1) of this subsection (c) shall be allowed only if and to the extent that they are connected with income from sources within the Philippines; and (B) In the case of a citizen of a foreign country residing... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...income allowable to a nonresident are the same as allowed to a resident, except that they are allowed only if, and to the extent that, they are connected with income arising from sources within the State of New York, that is, in connection with property owned or with a business,... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...those allowed residents, as stated in answer 42? ' They differ fundamentally in that they are allowed only " if, and to the extent that, they are connected with income arising from sources within the state ". Subject to that qualification, non-residents are entitled to deductions... | |
 | National City Company, United States - 1919 - 104 pages
...paragraph (2) (par. 150) and in clauses (a), (b),and (c) of paragraph (3), (par. 151), shall be allowed only if and to the extent that they are connected...regulations prescribed by the Commissioner with the approval of the Secretary. Taxpayer may file abatement claim based on substantial loss sustained. In... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...(4), (7), (8), (9), (10), (12), and clause (e) of paragraph (3), of subdivision (a) shall be allowed only if and to the extent that they are connected...regulations prescribed by the Commissioner with the approval of the Secretary. ITEMS NOT DEDUCTIBLE SEC. 215. That in computing net income no deduction... | |
 | George Edwin Holmes - 1919 - 1052 pages
...to the general requirement that all deductions in the case of foreign corporations will be allowed only if and to the extent that they are connected...with income arising from a source within the United States.63 This deduction is more fully discussed elsewhere in this book.64 DEPLETION OF NATURAL RESOURCES.... | |
 | George Edwin Holmes - 1919 - 1048 pages
...foreign corporation may deduct debts ascertained to be worthless and charged off within the taxable year, if and to the extent that they are connected with income arising from a source within the United States.49 DIVIDENDS ON STOCK OF OTHER CORPORATIONS. A foroign corporation may deduct all amounts received... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...taxpayer other than a resident of the state the deductions allowed in this section shall be allowed only if, and to the extent that, they are connected with income arising from sources within the state ; and the proper apportionment and allocation of the deductions with respect... | |
 | Henry Montefiore Powell - 1919 - 708 pages
...income allowable to a nonresident are the same as allowed to a resident, except that they are allowed only if, and to the extent that, they are connected with income arising from sources within the State of New York, that is, in connection with property owned or with a husiness,... | |
 | New York (State) - 1919 - 520 pages
...those allowed residents, as stated in answer 42 ? They differ fundamentally in that they are allowed only " if, and to the extent that, they are connected with income arising from sources within the State." Subject to that qualification, non-residents are entitled to deductions... | |
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