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" Taxable income from sources within United States. From the items of gross Income specified in subsection (a) as being income from sources within the United States there shall be deducted the expenses, losses, and other deductions properly apportioned... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 19
1961
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Cases Decided in the United States Court of Claims ... with ..., Volume 137

United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 pages
...Without United States. — From the items of gross income specified in subsection (c) of this section l there shall be deducted the expenses, losses, and...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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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - 1941 - 858 pages
...— Under section 119 (b) of the Revenue Act of 1932 providing that from the gross income of taxpayer "shall be deducted the expenses, losses, and other...expenses, losses, or other deductions which cannot be allocated to some item or class of gross income," and "the remainder, if any, shall be included...
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Statutes of the United States of America

United States - 1921 - 642 pages
...without the United States. (d) From the items of gross income specified in subdivision (c) be deducted. there shall be deducted the expenses, losses, and...of any expenses, losses, or other deductions which can not definitely be allothe cated to some item or class of gross income. The remainder, if any, united...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and...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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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and...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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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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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...located without the United States; (d) From the items of gross income specified in subdivision (c) there shall be deducted the expenses, losses, and...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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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and...part of any expenses, losses, or other deductions COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. which can not definitely be allocated to some item...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and...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
...located without the United States. (d) From the items of gross income specified in subdivision (c) there shall be deducted the expenses, losses, and...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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