| United States. Supreme Court - 1949 - 974 pages
...SOURCES IN UNITED STATES. — From the items of gross income specified in subsection (a) of this section 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... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1948 - 970 pages
...SOURCES IN UNITED STATES. — From the items of gross income specified in subsection (a) of this section 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... | |
| United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...States, the taxable income may first be computed by deducting the expenses, losses, or other deductions completed, bears to the total contract price. (b)...— Income from — (A) a sale or other disposition and the portion of such taxable income attributable to sources within the United States may be determined... | |
| 1966 - 2090 pages
...such corporation. (4) .Rentals and royalties. Rentals or royalties from property located in the United States or from any interest In such property, Including...sec. 3(b), Act of Sept. 14, 1960 (Pub. Law 86-779, 74 Stat. 998) ] [TD 6500, 25 FJt. 11910, Nov. 26, 1960, as amended by TD 6830, 30 FR 8046, June 23.1965]... | |
| United States. Congress. House. Committee on Ways and Means - 1967 - 1204 pages
...States, the taxable income may first be computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part...be allocated to some item or class of gross income; and the portion of such taxable income attributable to sources within the United States may be determined... | |
| 1969 - 958 pages
...such corporation. (4) Rentals and royalties. Rentals or royalties from property located in the United States or from any interest in such property, including...sec. 3(b), Act of Sept. 14, 1960 (Pub. Law 86-779, 74 Stat. 998)] [TD 6500, 25 FU 11910, Nov. 26, 1960, as amended by TD 6830, 30 FR 8046, June 23, 1965]... | |
| 1969 - 548 pages
...will, trademarks, trade brands, franchises, and other like property. (5) Sale of real property. Cains, profits, and Income from the sale of real property...[Sec. 861 as amended by sec. 3(b). Act of Sept. 14, I960 (Pub. Law 86-779, 74 Stat. 998)] [TJJ. 6500, 25 FB 11910, Nov. 26, 1960, as amended by TD 6830,... | |
| United States. Tax Court - 1968 - 1080 pages
..."taxable income from sources without the United States," there shall be deducted from foreign gross income "the expenses, losses, and other deductions properly...be allocated to some item or class of gross income" (emphasis supplied). It is clear that, in determining "taxable income from sources without the United... | |
| United States. Tax Court - 1968 - 1066 pages
..."taxable income from sources without the United States," there shall be deducted from foreign gross income "the expenses, losses, and other deductions properly...definitely be allocated to some item or class of gross income''1 (emphasis supplied). It is clear that, in determining "taxable income from sources without... | |
| United States. Internal Revenue Service - 1979 - 664 pages
...(b) of the Code provides that in determining taxable income from sources without the United States, the expenses, losses, and other deductions properly...ratable part of any expenses, losses or other deductions that cannot definitely be allocated to some item or class of gross income shall be deducted from the... | |
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