 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 92by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | United States. Court of Claims - 1943 - 908 pages
...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... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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... | |
 | Philippines - 1945 - 1064 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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,... | |
 | 1949 - 776 pages
...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... | |
 | 1961 - 636 pages
...§§ 1.861-2 to 1.861-7, inclusive, as being income 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 cannot definitely be allocated to some item or class of... | |
 | 1960 - 880 pages
...by the taxpayer within a foreign country and sold within the united States, the expenses, losses, or other deductions properly apportioned or allocated...of any expenses, losses, or other deductions which cannot definitely be allocated to some Item or class of gross income. (11) Of the amount of taxable... | |
 | 1970 - 868 pages
...§§ 1.861-2 to 1.861-7, inclusive, as being income 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 cannot definitely be allocated to some item or class of... | |
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