 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...  Internal Revenue Cumulative Bulletin - Page 183by United States. Internal Revenue Service - 1974Full view - About this book
 | United States. Court of Claims - 1941 - 858 pages
...result be illogical. Same; general expenses. — The provision for the deduction of a "ratable part of any expenses, losses, or other deductions which cannot...be allocated to some item or class of gross income" includes the general expenses of a foreign corporation the principal business of which may have been... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot...be allocated to some item or class of gross income. The remainder, if any, shall be treated in full as net income from sources without the United States.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot...be allocated to some item or class of gross income. The remainder, if any, shall be treated in full as net income from sources without the United States.... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...the expenses, losses, or other deductions apportioned or allocated thereto, and a rateable part of any expenses, losses, or other deductions which cannot...be allocated to some item or class of gross income. The portion of the resulting net income attributable to sources The law J provides that gains, profits... | |
 | 1940 - 1806 pages
...expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot...be allocated to some item or class of gross income. The amount of net income so determined shall be apportioned in accordance with the total business of... | |
 | 1941 - 1688 pages
...expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot...be allocated to some item or class of gross income. The amount of net income so determined shall be apportioned in accordance with the total business of... | |
 | 1939 - 720 pages
...deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses, and other deductions which cannot 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 Philippines.... | |
 | United States. Tax Court - 1967 - 786 pages
...expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which cannot...be allocated to some Item or class of gross Income. ample, in Commercial Union Assurance Co. v. Commissioner, 144 F. 2d at 996, the Court of Appeals said... | |
 | Philippines - 1945 - 1064 pages
...expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot...be allocated to some item or class of gross income. The remainder, if any, shall be treated in full as net income from sources without the Philippines.... | |
 | 1966 - 764 pages
...general. If a corporation fails to meet the 95 percent of gross receipts test described In § 1.992-1 (b) for its taxable year, the amount of the deficiency...transaction reduced only by the amounts described hi (b) of this subdivision. (11) Example. The provisions of this subparagraph may be illustrated by... | |
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