 | 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...deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which can not definitely be allothe... | |
 | 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...deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions •which can not definitely be allocated... | |
 | 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...deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated... | |
 | 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 properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated... | |
 | 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...deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions COMPARISON OF THE REVENUE ACTS OF 1918... | |
 | 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...deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...items specified in articles 318-324 as being derived specifically from sources within and •without the United States there shall be deducted the expenses,...deductions properly apportioned or allocated thereto and a ratable part of any other expenses, losses, or deductions which can not definitely be allocated... | |
 | 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...deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated... | |
 | John F. Sherwood - 1925 - 206 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...deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...located in the United States. SEC. 217. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and...deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be 122 Act... | |
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... which can not definitely be allocated to some item or class of gross income. The remainder, If any, shall be included in full as net income from sources within the United States. 
