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" 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... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 92
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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United States Code

United States - 1953
...States, the net income may first be computed by deducting the expenses, losses, or other deductions ealization by such shareholders of gain attributable...such property. (B) For the purposes of subparagraph items or class of gross income; and the portion of such net income attributable to sources within the...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - 1922
...States, the net 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 net income attributable to sources within the United States may be determined...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - 1944
...STATES. From the Items of gross income specified In subsection (a) of this section there shall be deducted the expenses, losses, and other deductions...net Income from sources within the United States." It will be seen that only one method is prescribed in the Regulations for the determination of deductions...
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Cases Decided in the United States Court of Claims, Volumes 90-99

United States. Court of Claims - 1943
...in articles 671-676 as being derived specifically from sources within the United States there shall be deducted the expenses, losses, and other deductions...apportioned or allocated thereto and a ratable part of any other expenses, losses, or deductions which can not definitely be allocated to some item or class of...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 pages
...States. From the items of gross income specified in subsection (c) of this section there shall be deducted the expenses, losses, and other deductions...class of gross income. The remainder, if any, shall be treated in full as net income from sources without the United States. Sec. 119. (e) Income from sources...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...States, the net income may first be computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part...deductions which can not definitely be allocated to some items or class of gross income; and the portion of such net income attributable to sources within the...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...States, the net income may first be computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part...deductions which can not definitely be allocated to some items or class of gross income; and the portion of such net income attributable to sources within the...
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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - 1945 - 995 pages
...Philippines. From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions...and a ratable part of any expenses, losses, or other deduc(c) Gross income from sources without the Philippines. The following items of gross income...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...STATES. From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions...allocated thereto and a ratable part of any expenses, 1 For definition of "engaged in trade or business within the United States," see section 211 (b). losses,...
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The Code of Federal Regulations of the United States of America

1949
...following cases: (i) Case I B. The net Income shall first be computed by deducting from such gross income the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which cannot definitely be allocated to some Item or class of gross income. The amount of net income so determined...
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