 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
 | 1966 - 764 pages
...within a possession of the United States and sold within the United States, the expenses, losses. or other deductions properly apportioned or allocated...and a ratable part of any expenses, losses, or other deduction* which cannot definitely be allocated to some Item or class of gross Income. (11) Of the... | |
 | 1966 - 500 pages
...sources without United States. From the Items of gross Income specified In subsection (a) there shall be deducted the expenses, losses, and other deductions...apportioned or allocated thereto, and a ratable part oí any expenses, losses, or other deductions which cannot definitely be allocated to some Item or... | |
 | 2001 - 942 pages
...income, shall be determined by deducting therefrom, in accordance with sections 861(b) and 863(a). the expenses, losses, and other deductions properly...apportioned or allocated thereto and a ratable part of any other expenses, losses, or deductions which cannot definitely 194-088 D-01„„5 be allocated to some... | |
 | 1977 - 864 pages
...or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall be treated in full as taxable income from sources without the United States. § 1.862-1 Income specifically... | |
 | United States, Walter Elbert Barton - 1950 - 1126 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, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...income specified in subsection (a) as being income from sources within the United States there shall uch amounts (A) are attributable to contributions...the employee, or (B) are paid by the employer) ; an cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1204 pages
...income specified in subsection (a) as being income from sources within the United States there shall be deducted the expenses, losses, and other deductions...of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | 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...of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income''1 (emphasis supplied). It is... | |
 | 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... | |
 | United States. Tax Court - 1991 - 758 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...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... | |
| |
