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" Income therefrom) the expenses, losses and other deductions properly *{ portioned 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 of gross income. "
Reports of the U.S. Board of Tax Appeals - Page 57
by United States. Board of Tax Appeals - 1937
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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
...expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which can not...class of gross income. The remainder, if any, shall be treated in full as net income from sources without the United States. It is apparent from a reading...
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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
...made for the deduction of a "ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income." The plaintiff is entitled to this deduction. 2. The defendant concedes that the British income tax was...
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Statutes of the United States of America

United States - 1921 - 642 pages
...the expenses, losses or other deductions 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 itelVncom"' mcome; and *ne portion of such net income attributable to sources e' within the United...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which can not...be allocated to some item or class of gross income; and the portion of such net income attributable to sources within the United States may be determined...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 pages
...the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which can not...be allocated to some item or class of gross income; and the portion of such net income attributable to sources within the United States may be determined...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - 1922 - 1028 pages
...the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which can not...be allocated to some item or class of gross income ; and the portion of such net income attributable to sources within the United States may be determined...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which can not...be allocated to some item or class of gross income; and the portion of such net income attributable to sources within the United States may be determined...
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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 expenses. losses or other deductions 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 moss income: and the portion of such net income attributable to sources within the United States may...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which can not...be allocated to some item or class of gross income; and the portion of such net income attributable to sources within the United States may be determined...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 pages
...the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which can not...be allocated to some item or class of gross income: and the portion of such net income attributable to sources within the United States may be determined...
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